Scottish LBTT Calculator
Apply Scotland’s residential LBTT bands and the selected buyer treatment. Additional Dwelling Supplement applies to the full price when chargeable.
Rule year: 2026/27 · GBP · Sources checked
Estimated Scottish LBTT including selected ADS
Current ordinary residential purchase in Scotland, full chargeable consideration and buyer eligibility already established. No lease rent, mixed/non-residential use, multiple-dwelling relief, linked transactions, unusual ownership interest, transitional contract treatment or later ADS refund entitlement.
For informational purposes only. This estimate is not financial advice, a tax return, a payroll calculation or a lender decision. See the supported circumstances and exclusions below.
How this calculator works
Scotland uses Land and Buildings Transaction Tax, with its own price bands rather than England’s SDLT. Main residential bands start at a £145,000 nil-rate threshold, then apply 2%, 5%, 10% and 12% to successive slices. Established first-time buyer relief raises the nil-rate threshold to £175,000, giving a maximum £600 relief in this ordinary model. Where the Additional Dwelling Supplement is chargeable, the current 8% applies to the full consideration, subject to the £40,000 threshold. Buyer status must be established rather than inferred from a previous property count alone.
Formula and rules
Main LBTT = sum(price slice × Scottish residential band rate). Eligible first-time nil-rate threshold = £175,000. Selected chargeable ADS = full price × 8%, at consideration of £40,000 or more.
Assumptions and limitations
Current ordinary residential purchase in Scotland, full chargeable consideration and buyer eligibility already established. No lease rent, mixed/non-residential use, multiple-dwelling relief, linked transactions, unusual ownership interest, transitional contract treatment or later ADS refund entitlement.
Worked example
A £300,000 main-rate purchase has £2,100 on £145,000–£250,000 and £2,500 on £250,000–£300,000, totaling £4,600. Eligible first-time treatment reduces this to £4,000; chargeable ADS adds £24,000.
- Estimated Scottish LBTT including selected ADS
- £4,600.00
- Main residential LBTT
- £4,600.00
- Additional Dwelling Supplement
- £0.00
- First-time buyer relief under entered eligibility
- £0.00
Official sources and review
Reviewed against the sources below on 2026-10-06. Rates are held in versioned rule modules. Versioned rules, official source review and year-specific calculation tests.
- Revenue Scotland: residential LBTT ↗
Scottish residential price bands and qualifying first-time buyer nil-rate threshold £175,000.
- Revenue Scotland: Additional Dwelling Supplement ↗
ADS 8% for current purchases; applies to full consideration where chargeable, with £40,000 threshold.
Common questions
Is LBTT the same as Stamp Duty Land Tax?
No. Scotland has its own LBTT bands and Additional Dwelling Supplement rules. Use SDLT for England or Northern Ireland.
Does first-time relief disappear above £500,000?
That SDLT cap does not apply to this Scottish first-time relief model. The maximum ordinary LBTT relief is £600.
Is ADS charged only above a band threshold?
When chargeable at the supported threshold, ADS applies to the full consideration, separately from the sliced main LBTT calculation.