Free Scottish tax tool
LBTT calculator for Scotland
Work out Land & Buildings Transaction Tax instantly, including the 8% Additional Dwelling Supplement on second homes and buy-to-lets, and first-time buyer relief.
Adds 8% ADS on prices of £40,000+.
Revenue Scotland relief raises the nil-rate band from £145,000 to £175,000, saving up to £600. Not available with ADS.
Effective rate 8.39% of the purchase price.
LBTT rate bands (residential)
| Portion of price | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
Revenue Scotland residential rates, charged band by band. First-time buyer relief raises the nil-rate band to £175,000 (maximum £600). ADS is 8% of the full price on purchases of £40,000 or more, in force since 5 December 2024. Indicative figures for planning — always confirm with your solicitor.
Common questions
Do I pay ADS on a buy-to-let?
Yes. If you already own residential property anywhere in the world and buy another dwelling in Scotland for £40,000 or more, the 8% Additional Dwelling Supplement applies on the whole price, on top of standard LBTT.
Can first-time buyers claim relief?
First-time buyers purchasing their only home can claim Revenue Scotland first-time buyer relief, which raises the nil-rate band from £145,000 to £175,000. The maximum saving is £600. It cannot be combined with the Additional Dwelling Supplement.
Is LBTT the same as stamp duty?
No. LBTT replaced Stamp Duty Land Tax in Scotland in 2015 and uses its own bands and supplement. Wales uses LTT, England and Northern Ireland use SDLT.
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