Scotland LBTT calculator (Land and Buildings Transaction Tax, 2026)
Scotland's LBTT replaces stamp duty north of the border. Bands and rates differ from England — main rates 0–12%, an 8% Additional Dwelling Supplement on second homes (vs England's 5%), and a smaller first-time buyer relief.
£0
Effective rate: 0.00%
Indicative — final stamp duty depends on the exact completion date and HMRC's published rules at that date. Always confirm with your conveyancer. Figures based on rules in force April 2026.
Scotland's LBTT bands (April 2026)
| Slice | Main residential | First-time buyer | Additional (ADS) |
|---|---|---|---|
| £0 – £145,000 | 0% | 0% (up to £175k) | 8% |
| £145,000 – £250,000 | 2% | 2% | 10% |
| £250,000 – £325,000 | 5% | 5% | 13% |
| £325,000 – £750,000 | 10% | 10% | 18% |
| £750,000+ | 12% | 12% | 20% |
Source: Revenue Scotland LBTT residential rates and bands.
The first-time buyer relief in Scotland is much smaller than in England — a maximum saving of £600 (2% × the £30,000 between £145k and £175k). Above £175k, FTB and main-home buyers pay identical LBTT.
How LBTT compares to English SDLT
| Price | England SDLT | Scotland LBTT | Difference |
|---|---|---|---|
| £200,000 | £1,500 | £1,100 | £400 cheaper in Scotland |
| £325,000 | £6,250 | £5,850 | £400 cheaper |
| £500,000 | £15,000 | £23,350 | £8,350 dearer in Scotland |
| £750,000 | £27,500 | £48,350 | £20,850 dearer |
| £1,000,000 | £43,750 | £78,350 | £34,600 dearer |
Below ~£330,000 LBTT is gentler than SDLT. Above that, Scotland's 10% band makes mid-and-upper-priced Scottish purchases meaningfully more expensive in tax than equivalent English ones.
ADS — Scotland's surcharge on additional property
The Additional Dwelling Supplement is 8% of the entire purchase price, charged on top of standard LBTT for any purchase that isn't your only or main home. Examples:
- £200,000 buy-to-let: £1,100 main LBTT + £16,000 ADS = £17,100
- £325,000 second home: £5,850 + £26,000 = £31,850
- £500,000 buy-to-let: £23,350 + £40,000 = £63,350
ADS applies to second homes, buy-to-lets, holiday lets, parental-help purchases, and any limited-company residential purchase. Like England's surcharge, ADS can be reclaimed if you sell a previous main residence within 36 months.
Worked examples — typical Scottish purchases
Example 1 — Couple buying a £200,000 flat in Glasgow as their first home. Both first-time buyers. LBTT: 0% × £175,000 + 2% × £25,000 = £500. England equivalent (FTB): £0 (relief still applies cleanly).
Example 2 — Family buying a £450,000 detached house in Edinburgh. Main home. LBTT: 0 + 2% × £105k + 5% × £75k + 10% × £125k = 2,100 + 3,750 + 12,500 = £18,350. England equivalent: £12,500 — £5,850 cheaper south of the border.
Example 3 — Buy-to-let landlord paying £180,000 for an Aberdeen flat. ADS applies: 8% × £145,000 + 10% × £35,000 = 11,600 + 3,500 = £15,100. The same £180,000 buy-to-let in England: £10,100.
Where Offrly fits
Scotland's stricter upper bands mean negotiation matters disproportionately on Scottish purchases above £400k — a £25,000 price chip in a £600k Edinburgh purchase saves £2,500 of LBTT alone (10% marginal rate). Offrly's AI reads each comparable's photos (garden, condition, layout, finish) and hyperlocal pricing resolves prices to the street rather than the postcode — in about 30 seconds. Free. No email. Works in Glasgow, Edinburgh, Aberdeen, Inverness and the rest of Scotland.
Other stamp duty calculators: £400,000 · £500,000 · £750,000 · £1m · First-time buyer · Additional property · Buy-to-let · Non-resident · Wales (LTT) · Head calculator
Disclaimer: Indicative figures based on Revenue Scotland LBTT rules in force April 2026. Not tax advice. Confirm the binding figure with your conveyancer before exchange.
FAQ: Scotland LBTT calculator (Land and Buildings Transaction Tax, 2026)
What is LBTT and how is it different from SDLT?
LBTT (Land and Buildings Transaction Tax) is Scotland's replacement for SDLT, in force since April 2015. Bands and rates are set by the Scottish Government and have diverged materially from English SDLT — Scotland's 10% band starts at £325,000 (vs England's £925,000) and the top 12% band starts at £750,000 (vs £1.5m). Source: Revenue Scotland LBTT bands.
What are the 2026 LBTT bands?
Main residential: 0% up to £145,000, 2% on £145k–£250k, 5% on £250k–£325k, 10% on £325k–£750k, 12% above £750k. First-time buyer relief raises the 0% band to £175,000. Additional Dwelling Supplement (ADS) on second homes is 8% across all bands.
How much is LBTT on a £325,000 home in Scotland?
£5,850 for a main-home buyer in 2026. The bill is built from 0% on the first £145,000, 2% on the slice to £250,000 (£2,100) and 5% on the £75,000 above (£3,750). Effective rate is 1.8%.
Does Scotland have a non-resident surcharge?
No. The 2% non-resident surcharge applies in England and Northern Ireland only. A non-UK resident buying in Scotland pays the same LBTT as a Scottish resident.
How does ADS compare to England's surcharge?
Scotland's Additional Dwelling Supplement is 8% — higher than England's 5%. So a £400,000 buy-to-let in Scotland pays £45,350 (£13,350 main + £32,000 ADS) vs £30,000 in England. Above £325k, the gap widens further because Scotland's 18% additional band kicks in early.