🏴 LBTT applies to property purchases in Scotland only. For England and Northern Ireland, use our Stamp Duty Calculator; for Wales, use our LTT Calculator.
LBTT Rates 2026/27 — Scotland
Purchase Price
Standard Rate
First-Time Buyer
Up to £145,000
0%
0% (raised to £175,000)
£145,001–£175,000
2%
0%
£175,001–£250,000
2%
2%
£250,001–£325,000
5%
5%
£325,001–£750,000
10%
10%
Over £750,000
12%
12%
Second homes, buy-to-let purchases and most company purchases also pay the Additional Dwelling Supplement (ADS) — a flat 8% on the entire purchase price, charged on top of the bands above, where the price is £40,000 or more.
LBTT vs SDLT
Scotland replaced Stamp Duty Land Tax (SDLT) with LBTT on 1 April 2015. LBTT is administered by Revenue Scotland, not HMRC, and uses its own bands — the nil-rate band starts at £145,000, higher than England's £125,000 threshold, so lower-value purchases are often cheaper in Scotland. First-time buyer relief in Scotland has no upper price cap, unlike England's £500,000 cut-off.
Worked Example
A standard residential purchase at £280,000: 0% on the first £145,000 (£0), 2% on £145,000–£250,000 (£2,100), and 5% on the remaining £30,000 (£1,500). Total LBTT = £3,600.
When Is LBTT Paid?
LBTT must be submitted to Revenue Scotland, along with an LBTT return, within 30 days of the effective date of the transaction — usually completion. Your solicitor normally handles this as part of conveyancing.
Frequently Asked Questions
Land and Buildings Transaction Tax (LBTT) is Scotland's equivalent of Stamp Duty Land Tax. It replaced SDLT in Scotland on 1 April 2015 and is administered by Revenue Scotland, not HMRC, with its own rates and bands.
0% up to £145,000, 2% from £145,001–£250,000, 5% from £250,001–£325,000, 10% from £325,001–£750,000, and 12% above £750,000. Each rate applies only to the slice of the price within that band.
Yes — a raised nil-rate band of £175,000 instead of £145,000, with no upper price cap, unlike England's SDLT relief which cuts off above £500,000.
An extra 8% on the whole purchase price when buying a second home, buy-to-let or most company purchases, on top of the standard LBTT bands, where the price is £40,000 or more.
Yes, if you're replacing your main residence but sell your previous home within 36 months of completing the new purchase, you can reclaim the ADS from Revenue Scotland.