LBTT Scotland calculator, 2026/27

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.

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.