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Home & mortgage

LBTT Calculator: Scotland

Work out stamp duty or transfer tax on a home, with first-time buyer relief and second-home and foreign buyer surcharges, by country, state or province.

Reviewed by CentExactRates effective 1 sourceCalculated in your browser. Shared links include inputs.

Land and Buildings Transaction Tax to pay

£4,100.00

1.41% of £290,000.00 in Scotland

Where you are buying

Each country, and in five of them each state, province or nation, sets its own tax.

Each nation sets its own rates and reliefs here.

The purchase
£
About you
Nobody buying has owned a home before, anywhere.
A second home or a buy-to-let, or a home you will not live in.
Land and Buildings Transaction Tax: how it was worked out

LBTT residential rates unchanged since 1 April 2021. First-time buyer relief raises the nil band to 175,000, saving up to 600, and the Additional Dwelling Supplement adds 8% of the whole price.

  • 0% of £145,000.00£0.00
  • 2% of £105,000.00 from £145,000.00£2,100.00
  • 5% of £40,000.00 from £250,000.00£2,000.00

  • Effective rate

    1.41%

    of the £290,000.00 price

  • A standard buyer would pay

    £4,100.00

    a resident buying a home to live in

  • Price plus tax

    £294,100.00

    before legal and other fees

Scotland rates. An estimate, not financial advice, providers may calculate differently.

How the bill is made up

Each charge on a £290,000.00 purchase in Scotland
ChargeTo pay
Land and Buildings Transaction Tax£4,100.00
Land and Buildings Transaction Tax at other prices
  • You

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The rules for Scotland

What the calculator above works from, read from the datasets listed under Data sources. Where a table gives the basis, “set by law” marks a figure fixed by statute or by the body that charges it, and a typical figure is a market convention the calculator opens on, which you can change.

Land and Buildings Transaction Tax in Scotland
FromUp toRatePlus
£0£145,0000%-
£145,000£250,0002%-
£250,000£325,0005%-
£325,000£750,00010%-
£750,000-12%-
Reliefs, surcharges and other charges in Scotland
RuleApplies toEffectBasis
First-time buyer reliefFirst-time buyers, buyers who will live in itLower scaleSet by law
Additional Dwelling SupplementBuyers of an additional home8%Set by law

A lower nil band, and a supplement on the whole price

Scotland replaced stamp duty with Land and Buildings Transaction Tax in April 2015, and Revenue Scotland collects it rather than HMRC. The bands are marginal, like England's, but the nil band stops at 145,000 and the 10% and 12% rates start much earlier, at 325,000 and 750,000, so a family home in Edinburgh can pay noticeably more than the same price in Leeds.

A first-time buyer gets a nil band of 175,000 instead of 145,000. That is worth at most 600, because it only moves 30,000 of the price out of the 2% band, and unlike England's relief it does not stop above a price cap.

The Additional Dwelling Supplement is where Scotland differs most. Since 5 December 2024 it is 8% of the whole price, not of a slice, on any home of 40,000 or more bought by someone who will own more than one. On a 290,000 flat that is 23,200 on top of 4,100 of LBTT. If you are replacing your main home and sell the old one within 36 months of buying the new one, you can claim the supplement back from Revenue Scotland.

The return and the tax are due within 30 days of the effective date, usually settlement, and your solicitor files them.

For how the calculation works, the formula behind it and what it leaves out, see the full guide. For help interpreting a result or comparing it with a quote or statement, read the questions and answers.

Data sources

UK property transfer taxes: SDLT, LBTT and LTTGOV.UKWithin its effective period

Every document each dataset was read from, its notes and how the figures were checked are listed in the guide's data sources.

This calculator by region

Where the rules change the answer, a place has its own page that runs the calculator on them and cites the official sources they came from.

CentExactCalculator publisher

CentExact publishes the calculation method, worked examples and available data sources. Automated checks cover reference calculations; they do not certify a result for your circumstances or imply approval by a lender or tax authority.

How we build and test our calculators

This calculator is for general information only and is not financial advice. Results are estimates based on the figures you enter and the stated formula; lenders and providers may round or calculate differently. Check any decision with the institution involved or a qualified adviser.