LBTT Scotland calculator, 2026/27

Buying residential property in Scotland uses LBTT, not stamp duty land tax, with its own bands and its own Additional Dwelling Supplement for second homes and buy-to-lets. This calculator gives an estimate for directors and landlords buying north of the border.

The lbtt scotland calculator runs on the rates and thresholds HMRC has published for the 2026/27 tax year, so the figures you see reflect the position your company is actually filing on rather than a historic set of bands. Change any input and the result recalculates immediately, with no sign-up and nothing sent anywhere.

If you are a director of a UK limited company, use it as a first look before a decision rather than as the decision itself. LBTT bands used: 0% up to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000, 12% above that, applied progressively like income tax bands, not as a single flat rate on the whole price. Real company positions bring in other income, reliefs, group structures and prior year adjustments that a single page of inputs cannot see, which is why the workings are written out below under property & landlord. Read those, then check the numbers against your own accounts, and speak to us if anything looks materially different from what you expected.

Last reviewed 12 September 2026 for the 2026/27 tax year. Reviewed by Waqas Sagar, Member of ICAEW, Fellow of ACCA, Fellow of AAT.

LBTT Scotland calculator

Your figures

Result, 2026/27

Estimated LBTT due

£2,100

Standard residential LBTT

£2,100

Additional Dwelling Supplement (8%)

Not applicable

Marginal band reached

Confirm current bands and the ADS rate on gov.scot before completing.
2.0%

Illustration only, figures are based on the rates you have selected and the information entered. Please check your own position with us before acting.

Estimates for the 2026/27 tax year using published GOV.UK rates. Switch between 2026/27 and 2025/26 above.

LBTT versus stamp duty land tax

Scotland replaced UK stamp duty land tax with Land and Buildings Transaction Tax in April 2015, and the two systems have diverged since, with different bands, different rates and a different name for the surcharge on additional properties (the Additional Dwelling Supplement, rather than England's higher rates for additional dwellings). Anyone used to buying property in England or Wales should not assume the SDLT bands apply north of the border; they do not.

LBTT is administered by Revenue Scotland, not HMRC, and returns are submitted through Revenue Scotland's own online system, usually by your solicitor as part of the conveyancing process, within 30 days of the effective date of the transaction.

How this is calculated

This calculator applies LBTT's progressive residential bands to the purchase price: 0% on the first £145,000, 2% on the next £105,000 up to £250,000, 5% up to £325,000, 10% up to £750,000, and 12% above £750,000. Each band's rate only applies to the slice of the price within that band, similar to how income tax bands work, so the average rate paid is always below the top marginal band reached.

Where the property is an additional dwelling, meaning you or your company already own another residential property, or the purchaser is a company, the Additional Dwelling Supplement is added on top, calculated as a flat percentage of the entire purchase price (not just the amount above a threshold), which can make the supplement a larger sum than the standard LBTT itself on lower-value properties.

Reliefs, refunds and things to check before completion

First-time buyers in Scotland benefit from a relief that raises the nil-rate threshold from £145,000 to £175,000, which is not modelled in this calculator and should be checked separately if it applies to your purchase. If you sell your previous main residence within 18 months of paying the Additional Dwelling Supplement on a new main residence, you can usually reclaim the supplement.

Because LBTT rates and the ADS percentage have changed more than once in recent years, and are set independently of the rest of the UK, always confirm the live figures on gov.scot or with Revenue Scotland directly before exchanging contracts, particularly if completion is close to a Scottish Budget announcement.

What this means for your company

Treat the result as a planning figure for the 2026/27 tax year. If it changes what you were about to do, take a director's salary, a dividend, a large asset purchase or a filing decision, check it against your own accounts first. We can review the position with you and confirm the tax treatment before you commit.

Frequently asked questions

Is LBTT the same as stamp duty land tax?

No. LBTT is Scotland's own property transaction tax, replacing stamp duty land tax for property in Scotland since April 2015. It has different bands, a different additional-property surcharge, and is collected by Revenue Scotland rather than HMRC.

What is the Additional Dwelling Supplement?

It is an extra charge, currently modelled here at 8% of the whole purchase price, applied when you buy a residential property in Scotland while already owning another one, or when a company buys a residential property. It is added on top of standard LBTT.

Can I get the Additional Dwelling Supplement refunded?

Often yes, if you sell your previous main home within 18 months of buying the new one and paying the supplement, you can normally claim a refund from Revenue Scotland. There are strict time limits, so keep your original LBTT return and payment evidence.

Is there first-time buyer relief for LBTT?

Yes, first-time buyers can benefit from a higher nil-rate threshold, currently £175,000 rather than £145,000, reducing or removing LBTT on lower-value first purchases. This calculator does not apply that relief, so check gov.scot if you qualify.

These calculators are provided for general illustration and do not constitute tax or financial advice. Results depend on the accuracy and completeness of the information entered, and on circumstances this tool cannot capture, including residence, other income, reliefs, group structures and prior-year positions. Rates and thresholds are those published by HMRC for the tax year selected and may change. You should not act, or refrain from acting, on the basis of these figures alone. For advice specific to your company, book a free consultation.

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