Scotland · Free Calculator · 2026/27

LBTT Calculator, your exact tax on a Scottish property purchase

Land and Buildings Transaction Tax applies to every property purchase in Scotland. Enter your price, choose your situation, and see what you owe — including first-time buyer relief and the additional dwelling supplement.

2026/27 LBTT rates
First-time buyer relief
Additional Dwelling Supplement
Free forever
1
Your situation
Buyer type
2
Purchase price
Property purchase price
£
Enter the full purchase price agreed with the seller.
LBTT DUE
£0
on a £250,000 purchase
% of price
0.0%
Standard LBTT
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Relief / ADS
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Band breakdown
2026/27 rates
Band
Rate
Tax
What this means
Using 2026/27 LBTT rates set by the Scottish Parliament. Revenue Scotland

What is LBTT and how does it work?

Land and Buildings Transaction Tax is the Scottish property purchase tax, introduced in April 2015 to replace Stamp Duty Land Tax (SDLT) in Scotland. When you buy a property in Scotland, you pay LBTT to Revenue Scotland rather than HMRC. The rates and bands are set by the Scottish Parliament and are different from those in England and Wales.

Like income tax, LBTT is progressive. You only pay each rate on the portion of the purchase price that falls within that band, not on the full price. Buying at £200,000 means you pay 0% on the first £145,000 and 2% on the remaining £55,000, not 2% on the whole £200,000.

First-time buyers

First-time buyer relief

First-time buyers in Scotland can claim relief that raises the zero-rate threshold from £145,000 to £175,000. This saves up to £600 on a purchase at or above £175,000.

To qualify, every buyer in the transaction must be purchasing their first residential property. You cannot have previously owned a home anywhere in the world. The relief is claimed when your solicitor submits the LBTT return.

Second properties and buy-to-let

Additional Dwelling Supplement

The Additional Dwelling Supplement (ADS) adds 8% on the full purchase price when you are buying an additional residential property in Scotland while retaining an existing one. Unlike LBTT, ADS is a flat charge on the entire purchase price, not just the amount above a threshold.

On a £250,000 purchase, ADS adds £20,000 on top of the standard LBTT. It applies to buy-to-let, second homes, and holiday properties.

ADS reclaim

The 18-month reclaim rule

If you buy a new main residence before selling your previous one, ADS is due at completion. However, if you sell your previous main residence within 18 months of the purchase date, you can claim a full refund of the ADS from Revenue Scotland.

You must apply for the refund within 12 months of the date you sold your previous property. Your solicitor can handle this claim, or you can apply directly through Revenue Scotland's online portal.

Payment and process

Who pays and when

The buyer pays LBTT, but in practice your solicitor handles everything. After completion, your solicitor submits the LBTT return and pays the tax to Revenue Scotland on your behalf. The deadline is 30 days from the date of completion.

Your solicitor will include the LBTT amount in the total costs they outline before you commit to a purchase. It sits alongside their fees, registration dues, and any other disbursements.

Buying in Scotland? WinningBid helps you understand the market before you make an offer.

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Common questions
What is LBTT and how is it different from Stamp Duty?
LBTT (Land and Buildings Transaction Tax) replaced Stamp Duty Land Tax in Scotland in April 2015. Both are property purchase taxes, but they have different rates, thresholds, and bands. LBTT is administered by Revenue Scotland while SDLT is collected by HMRC. Scotland's zero-rate residential threshold (£145,000) is currently higher than England's (£125,000). The progressive band structure also differs, so the amount due at a given price varies between the two countries.
Does LBTT work the same way as income tax bands?
Yes. LBTT is a progressive tax, which means you only pay each rate on the portion of the purchase price that falls within that band. If you buy at £300,000, you pay 0% on the first £145,000, 2% on the portion between £145,001 and £250,000, and 5% on the portion between £250,001 and £300,000. You do not pay the higher rate on the full purchase price, only on the slice in that band. The Additional Dwelling Supplement is the one exception: it is a flat 8% on the full purchase price.
Who qualifies for first-time buyer relief?
To qualify for first-time buyer relief in Scotland, every buyer in the transaction must be purchasing their first residential property. You must not have previously owned a home anywhere in the world, including inherited properties. The relief raises the zero-rate threshold from £145,000 to £175,000, saving up to £600. Your solicitor claims the relief when submitting the LBTT return after completion.
When does the Additional Dwelling Supplement apply?
ADS applies whenever a buyer owns (or part-owns) another residential property at the time of purchase. It does not matter whether that other property is in Scotland, elsewhere in the UK, or overseas. ADS covers buy-to-let purchases, holiday homes, and any situation where you are retaining an existing property after buying a new one. If you are selling your main residence and buying a new one, ADS does not apply as long as the transactions complete on the same day. If there is a gap, ADS may be due but can be reclaimed once you sell.
How do I reclaim the ADS?
If you paid ADS because you had not yet sold your previous main residence, you can apply for a full refund once you do sell it. You must sell within 18 months of the purchase completion date and apply for the refund within 12 months of the sale date. You can apply through Revenue Scotland's online portal at revenue.scot, or your solicitor can make the application on your behalf. You will need details of both transactions including completion dates and transaction reference numbers.
When is LBTT paid?
LBTT must be paid to Revenue Scotland within 30 days of the date of completion (the effective date of the transaction). Your solicitor handles the LBTT return and payment as part of the conveyancing process. You do not need to contact Revenue Scotland directly. The tax due will be included in the completion statement your solicitor sends you before the purchase completes.