About this calculator
Land and Buildings Transaction Tax (LBTT) replaced Stamp Duty in Scotland. It's managed by Revenue Scotland and has its own bands, its own first-time buyer relief and an Additional Dwelling Supplement (ADS) for second homes and buy-to-let.
This page uses the same engine as our Stamp Duty calculator, set to Scotland.
How the calculation works
LBTT is charged in slices. The rate for each band applies only to the part of the price inside it.
First-time buyer relief raises the 0% band from £145,000 to £175,000 — worth up to £600. ADS is a flat 8% of the whole price, charged on top of LBTT when you'll own more than one home. ADS does not apply to purchases under £40,000.
| Portion of the price | Rate |
|---|---|
| £0 – £145,000 | 0% |
| £145,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| Over £750,000 | 12% |
Worked examples
LBTT on a £250,000 home in Scotland
0% to £145,000, then 2% on £105,000 = £2,100.
First-time buyer LBTT on £200,000
Relief raises the nil band to £175,000, so 2% applies to £25,000 = £500.
Buy-to-let in Scotland at £180,000
LBTT £700 plus ADS of 8% × £180,000 = £14,400. Total £15,100.
What changes the result?
- Price band thresholds.
- First-time buyer status.
- Owning another home on completion (ADS).
- Selling your previous main home within the allowed period (possible ADS repayment).
Common mistakes
- Calculating ADS only on the part over a threshold — it's 8% of the whole price.
- Using English SDLT thresholds for a Scottish home.
- Forgetting a partner's existing property can count for ADS.
Current Scottish rules
Rates last checked 3 October 2026 against Revenue Scotland. ADS is 8%. Check Revenue Scotland for the current time limit for reclaiming ADS after selling a previous main home.
Frequently asked questions
Is there Stamp Duty in Scotland?
No. Scotland uses LBTT, run by Revenue Scotland.
How much is ADS?
8% of the total price, on top of LBTT, for purchases of £40,000 or more when you'll own more than one home.
Can I get ADS back?
If you're replacing your main home and sell the old one within the time limit, you can usually claim it back.
What does first-time buyer relief save?
Up to £600, by extending the 0% band to £175,000.
Who pays LBTT?
The buyer. Your solicitor normally submits the return.