LBTT on £300,000 in Scotland
Second Home / Buy-to-Let · Mid-market · 2025-26 & 2026-27 rates
2025-26 stamp duty bill
£28,600
Effective rate: 9.53% · 8% ADS surcharge: £24,000
LBTT on a £300,000 property as a second-home / additional-property buyer in Scotland is £28,600 for the 2025-26 tax year (effective rate 9.53%). This includes a 8% ADS surcharge of £24,000 on top of standard LBTT. The same purchase in 2026-27 is also £28,600 — bands and rates are unchanged year-on-year.
Band-by-band breakdown (Scotland, 2025-26)
| Band | Taxable in this band | Rate | Tax |
|---|---|---|---|
| £0 – £145,000 | £145,000 | 0.00% | £0 |
| £145,001 – £250,000 | £105,000 | 2.0% | £2,100 |
| £250,001 – £325,000 | £50,000 | 5.0% | £2,500 |
| + 8% ADS surcharge on full price | £300,000 | 8% | £24,000 |
| Total LBTT due | £28,600 | ||
Same purchase in the other UK jurisdictions
A £300,000 purchase by a second home / additional property costs different amounts depending on where the property sits — each jurisdiction sets its own bands.
| Jurisdiction | Tax | Total due | Effective rate |
|---|---|---|---|
| Scotland (this page) | LBTT | £28,600 | 9.53% |
| England & Northern Ireland | SDLT | £20,000 | 6.67% |
| Wales | LTT | £19,500 | 6.50% |
Different buyer type at £300,000
2026-27 rates
For 2026-27 the bands published by HMRC, Revenue Scotland, and the Welsh Revenue Authority are unchanged from 2025-26. The same £300,000 purchase as a second home / additional property in Scotland costs £28,600 in 2026-27 — identical to 2025-26 (subject to any future Budget changes).
Run your own scenario
Different price, different buyer type, or completing in a different tax year? The interactive Stamp Duty Calculator handles SDLT, LBTT, and LTT with full FTB and surcharge logic. Buying with a mortgage? Pair with the Relocation Calculator for total moving costs.
Frequently asked questions
How much LBTT do you pay on a £300,000 property in Scotland as a second home / additional property?
For 2025-26, LBTT on a £300,000 property in Scotland as a second home / additional property is £28,600 — an effective rate of 9.53% on the purchase price. For 2026-27 the figure is £28,600. The breakdown by band is shown in the table on this page.
Why is the second-home LBTT on £300,000 in Scotland so much higher?
Scotland adds a 8% ADS surcharge to every pound of an additional residential property purchase, on top of the standard banded rates. On £300,000 that surcharge alone is £24,000, bringing the total LBTT to £28,600. The surcharge applies to buy-to-let, holiday homes, and any purchase where the buyer already owns another dwelling worth £40,000+.
How does LBTT on £300,000 compare across the UK?
At £300,000 for a second home / additional property, the same purchase costs £20,000 in England & Northern Ireland, £19,500 in Wales. Scotland's figure is £28,600. Differences come from the band thresholds and rates set by HMRC (England & NI), Revenue Scotland (LBTT), and the Welsh Revenue Authority (LTT).
Are these LBTT rates the same in 2026-27?
Yes — for 2026-27 the bands and rates published by HMRC, Revenue Scotland, and the Welsh Revenue Authority are unchanged from 2025-26. The LBTT on £300,000 as a second home / additional property in Scotland for 2026-27 is therefore £28,600, identical to the 2025-26 figure (subject to any future Budget changes).
Related Calculators
Mortgage Calculator
UK mortgage repayments with stamp duty, deposit, and total interest over the term.
First-Time Buyer Stamp Duty Calculator
FTB SDLT/LBTT/LTT — England £0–£300k relief with £500k cliff, Scotland £175k uncapped, Wales no relief.
Buy-to-Let & Second Home Stamp Duty Calculator
Additional-property surcharge: 5% England (Oct 2024), 8% Scotland ADS (Dec 2024), 5% Wales.