LBTT Calculator — Scotland

LBTT (Land and Buildings Transaction Tax) replaced Stamp Duty Land Tax (SDLT) in Scotland from 1 April 2015. It is administered separately by Revenue Scotland rather than HMRC, and has its own bands and thresholds — the Scottish nil-rate band starts at £145,000, compared with £125,000 in England & Northern Ireland. LBTT and SDLT are both progressive, banded taxes, but the band widths and rates differ.

The Additional Dwelling Supplement (ADS) is Scotland's surcharge on second homes and buy-to-let purchases. It adds 8% of the full purchase price on top of standard LBTT, and applies from the first pound — there is no nil-rate band for the supplement itself. ADS is Scotland's equivalent of the 5% additional-property surcharge in England & NI.

Yes. First-time buyers in Scotland get a raised nil-rate band of £175,000, compared with £145,000 for a standard home mover — a relief worth up to £600. Unlike England's £500,000 relief cap, Scotland's first-time buyer relief has no upper price limit; the raised nil-rate band applies to the first slice of any purchase price.

Yes. LBTT also applies to non-residential and mixed-use land and property transactions in Scotland, with a separate set of commercial rates and bands published by Revenue Scotland. This calculator covers residential purchases only — commercial transactions should be checked against Revenue Scotland's non-residential LBTT rates.

LBTT is paid by the buyer (not the seller) and 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 or conveyancer typically handles the return and payment as part of settlement. Late returns or payments can attract penalties and interest.

Yes. LBTT is a progressive, banded tax — you only pay each band's rate on the slice of the price that falls within that band, not on the whole purchase price. For example, on a standard purchase nothing is due on the first £145,000, 2% is due on the next slice up to £250,000, and higher rates apply only to the portions above that. This is the same "slice" mechanism used by SDLT and LTT.