Scotland LBTT Calculator
Land and Buildings Transaction Tax on a Scottish purchase at 2026/27 rates: home movers, first-time buyer relief, the 8% Additional Dwelling Supplement (with the 36-month reclaim), companies and non-residential property, band by band, with the 30-day deadline and an England and Wales comparison.
How it works
Residential: 0% to £145,000 (£175,000 for first-time buyers), 2% to £250,000, 5% to £325,000, 10% to £750,000, 12% above · ADS: 8% of the whole price for additional dwellings and company purchases of £40,000+ · non-residential: 0% to £150,000, 1% to £250,000, 5% above
LBTT is Scotland’s replacement for stamp duty and works on the slice principle: each part of the price is taxed at the rate for its band, so crossing a threshold only affects the pounds above it. The residential bands have been unchanged since 1 April 2021 and still apply in 2026/27. First-time buyer relief raises the nil-rate band from £145,000 to £175,000 at any price, worth up to £600. The Additional Dwelling Supplement, 8% since 5 December 2024, is charged on the entire price of a second home, a buy-to-let or any dwelling bought by a company, as long as the price is £40,000 or more. If the new home replaces your main residence you pay ADS up front and can reclaim it when the old home is sold within 36 months. Non-residential and mixed property has its own lower schedule with no ADS. The return and payment are due within 30 days of the effective date. The comparison table shows what the same purchase would cost under SDLT in England and Northern Ireland and LTT in Wales.
Worked example
£300,000 home mover: 2% on £105,000 = £2,100 plus 5% on £50,000 = £2,500 → £4,600 (1.53% effective). A first-time buyer pays £4,000, saving £600. As a second home the supplement adds 8% × £300,000 = £24,000, for £28,600 in total. The same home costs £5,000 SDLT in England and £4,500 LTT in Wales.
Sources: Revenue Scotland — LBTT residential rates and bands · Revenue Scotland — Additional Dwelling Supplement · Revenue Scotland — non-residential rates · Revenue Scotland — property transactions calculator
Frequently asked questions
Can ADS be reclaimed?
Yes, if the new home replaces your only or main residence and you sell the previous one within 36 months of buying (18 months for purchases before 1 April 2024). You must have lived in the new home as your main residence. Turn on the replacement option to see the reclaim deadline.
Is first-time buyer relief capped at a maximum price?
No. Unlike England, Scottish first-time buyer relief applies at any price. It raises the nil-rate band to £175,000, so the saving is always 2% of £30,000, which is £600, once the price is above £175,000.
Does a company pay more LBTT?
A company pays the normal residential rates plus the 8% ADS on any dwelling of £40,000 or more, even if it owns no other homes. Scotland has no equivalent of the 17% flat rate that England charges companies.
When must LBTT be paid?
The return must be submitted and the tax paid within 30 days of the effective date, which is normally the date of entry. Your solicitor usually files it. Enter the date to see the deadline.
Is LBTT due on the rent of a lease?
Commercial leases pay LBTT on the net present value of the rent, using separate lease bands. Most residential leases in Scotland are exempt. This calculator covers purchase prices only.
Related calculators
Uses the Revenue Scotland LBTT rates in force for 2026/27 (residential bands since 1 April 2021, ADS at 8% since 5 December 2024, non-residential bands since 25 January 2019). Rates can change at any Scottish Budget. Check Revenue Scotland’s calculator before you complete. Educational estimate, not tax advice.