Scottish property taxes
Use this calculator to estimate the Land and Buildings Transaction Tax (LBTT) you might pay on a residential property in Scotland. You can also add the Additional Dwelling Supplement (ADS) if you’re buying a second home or buy-to-let.
Always confirm with Revenue Scotland or your solicitor, as rates can change.
LBTT is progressive — you only pay the rate on the part of the price in that band.
| Price band | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| Over £750,000 | 12% |
First-time buyers can usually get 0% on the portion up to £175,000. Above that, normal bands apply.
If you’re buying a second property or keeping your existing home, ADS is normally due at 8% of the full purchase price, and it’s added on top of LBTT.
Land and Buildings Transaction Tax (LBTT) is Scotland’s version of stamp duty. It replaced UK Stamp Duty Land Tax in 2015 for Scottish property transactions. You pay it when you buy a residential property over the tax-free threshold.
Because it’s banded, you don’t pay the same rate on the whole price — just the part in each band. That’s what the calculator above is doing.
Rates and thresholds can change, so check with Revenue Scotland or your conveyancing solicitor for the latest figures.
Yes. If any purchaser owns another property (in Scotland, the rest of the UK or overseas), the transaction can attract the Additional Dwelling Supplement (ADS), even if the other buyer is a first-time buyer.
Normally yes. If you complete on the new property before your current home is sold, ADS is payable. You can usually reclaim it if you sell your previous main residence within the allowed period (commonly 18 months).
LBTT must be paid to Revenue Scotland within 30 days of the effective date (usually the completion/settlement date). Your solicitor will submit the return and pay it for you.
You should speak to your solicitor as early as possible. LBTT has to be paid — without it, your title can’t be registered. Most people fund LBTT from savings, not the mortgage advance.
Normally no. Your solicitor will want cleared funds for the purchase price and LBTT before completion so everything can be submitted on time.
Yes — non-residential and mixed-use properties have their own LBTT bands and sometimes different reliefs. Ask your solicitor for the current non-residential rates.
Yes. Revenue Scotland looks at property ownership worldwide when deciding if ADS applies, not just property in Scotland.
Usually not. Most lenders release funds for the purchase price only. LBTT and ADS are normally paid from your own funds.
Often yes. If you paid ADS because you still owned your old home, and then you sell that old home within the permitted timescale (commonly 18 months), you can apply to Revenue Scotland for an ADS refund.
If you’re moving in Scotland, you’ll usually need a Home Report before marketing. Tell us about the property and we’ll get surveyors to contact you with quotations.