How to use the LBTT calculator
- 1 Enter the property price.
- 2 Choose the buyer: moving home, first-time buyer, or additional property.
- 3 Read the LBTT, any Additional Dwelling Supplement and the total.
- 4 Check the band-by-band breakdown and effective rate.
Worked example
A £300,000 home in Scotland. Moving home, the tax is 2% on £105,000 (£2,100) plus 5% on £50,000 (£2,500), so £4,600. A first-time buyer pays £4,000. Buying it as a second home adds the 8% ADS of £24,000, for a total of £28,600.
LBTT tips
- First-time buyers save up to £600 with the £175,000 nil band.
- ADS is 8% of the whole price on additional homes.
- Reclaim ADS if you sell your previous main home within 36 months.
- Pay within 30 days of the effective date.
Compare Wales with the Land Transaction Tax Calculator, and check Scottish income tax with the Scottish Income Tax Calculator.
Features
2026/27 Scottish rates
Bands unchanged in the 2026-27 Scottish Budget.
First-time buyer relief
Nil band raised to £175,000.
Additional Dwelling Supplement
8% of the whole price on second homes and buy-to-let.
When to use it
First home in Scotland
See how much the relief saves. For the mortgage, use the Mortgage Calculator.
Buy-to-let in Scotland
Add the 8% ADS to your budget. For returns, try the Rental Yield Calculator.
Comparing UK nations
For England use the Stamp Duty Calculator, and for Wales the Land Transaction Tax Calculator.
Moving before selling
See the ADS you may pay and later reclaim if you sell your old home in time.
Related Tax tasks
Frequently asked questions
What are the LBTT rates for 2026/27?
0% up to £145,000, 2% from £145,001 to £250,000, 5% to £325,000, 10% to £750,000 and 12% above. The Scottish Government kept all rates and bands unchanged for 2026/27.
How does first-time buyer relief work in Scotland?
It raises the nil band from £145,000 to £175,000, saving up to £600. It applies at any price, as long as all buyers have never owned a home anywhere in the world.
What is the Additional Dwelling Supplement?
An extra 8% of the whole purchase price when you buy an additional home in Scotland costing £40,000 or more, for example a second home or buy-to-let. It rose from 6% in December 2024.
Can I reclaim ADS?
If you buy a new main home before selling your old one, you pay ADS but can claim it back if you sell the previous main home within 36 months.
Who collects LBTT?
Revenue Scotland. Your solicitor normally files the return and pays within 30 days of the effective date.
Is LBTT charged on the whole price?
The standard LBTT is charged band by band, like Stamp Duty. The ADS, however, is charged on the whole price.
How does LBTT compare with English Stamp Duty?
For a typical home Scotland and England can be close, but the Scottish nil band is lower and the top rates start lower, while ADS is higher than the English surcharge.
Does LBTT apply to non-residential property?
Yes, with different rates. This calculator covers residential homes.
Do I pay LBTT on a property under £40,000?
Standard LBTT is 0% at that price, and the ADS does not apply below £40,000.
Who pays LBTT on a property in Scotland?
The buyer pays LBTT. Your solicitor submits the return to Revenue Scotland and pays the tax for you, usually from the funds you send before completion, so it needs to be part of the money you budget alongside your deposit.
Does LBTT apply to shared ownership or right to buy?
Shared ownership buyers can choose to pay LBTT on the share they buy or on the full market value, and right to buy purchases are usually exempt. Check the specific scheme with your solicitor, because the choice affects how much you pay now and later.
Results are estimates based on the official rates linked above. Confirm important figures with the issuing authority or a qualified adviser before you act on them.
Built and reviewed by Hamza Farooq, founder and lead developer
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