LBTT Calculator coming soon. Scottish LBTT rates 2025: £0–£145,000 @ 0%, £145,001–£250,000 @ 2%, £250,001–£325,000 @ 5%, £325,001–£750,000 @ 10%, over £750,000 @ 12%. First-time buyer relief raises the 0% threshold to £175,000.