LBTT on £500,000 in Scotland
Second Home / Buy-to-Let · Mid-market · 2025-26 & 2026-27 rates
2025-26 stamp duty bill
£63,350
Effective rate: 12.67% · 8% ADS surcharge: £40,000
LBTT on a £500,000 property as a second-home / additional-property buyer in Scotland is £63,350 for the 2025-26 tax year (effective rate 12.67%). This includes a 8% ADS surcharge of £40,000 on top of standard LBTT. The same purchase in 2026-27 is also £63,350 — 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 | £75,000 | 5.0% | £3,750 |
| £325,001 – £750,000 | £175,000 | 10.0% | £17,500 |
| + 8% ADS surcharge on full price | £500,000 | 8% | £40,000 |
| Total LBTT due | £63,350 | ||
Same purchase in the other UK jurisdictions
A £500,000 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 | £63,350 | 12.67% |
| England & Northern Ireland | SDLT | £40,000 | 8.00% |
| Wales | LTT | £43,000 | 8.60% |
Different buyer type at £500,000
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 £500,000 purchase as a second home / additional property in Scotland costs £63,350 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 £500,000 property in Scotland as a second home / additional property?
For 2025-26, LBTT on a £500,000 property in Scotland as a second home / additional property is £63,350 — an effective rate of 12.67% on the purchase price. For 2026-27 the figure is £63,350. The breakdown by band is shown in the table on this page.
Why is the second-home LBTT on £500,000 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 £500,000 that surcharge alone is £40,000, bringing the total LBTT to £63,350. 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 £500,000 compare across the UK?
At £500,000 for a second home / additional property, the same purchase costs £40,000 in England & Northern Ireland, £43,000 in Wales. Scotland's figure is £63,350. 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 £500,000 as a second home / additional property in Scotland for 2026-27 is therefore £63,350, identical to the 2025-26 figure (subject to any future Budget changes).
How does the Scottish ADS surcharge differ from England's 5% second-home SDLT?
Scotland's Additional Dwelling Supplement (ADS) is 8% on the full price of a second home — higher than England's 5%. ADS rose from 6% to 8% on 5 December 2024. ADS applies on top of standard LBTT rates from the first £1, so on most prices a second home in Scotland costs noticeably more in tax than the same price in England.
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.