Scotland LBTT Calculator (2026/27)
Land and Buildings Transaction Tax (LBTT) is Scotland’s progressive property transaction tax, administered by Revenue Scotland. In 2026/27, buying a £300,000 standard residential property incurs £4,600.00 in LBTT (2% on £145k–£250k and 5% on £250k–£300k). First-time buyers benefit from an extended £175,000 nil-rate band, paying £4,000.00. Purchasing an additional dwelling incurs £28,600.00, including the 8% Additional Dwelling Supplement (ADS).
Key 2026/27 Statutory Facts
- Standard residential LBTT rates: £0–£145k (0%), £145,001–£250k (2%), £250,001–£325k (5%), £325,001–£750k (10%), over £750k (12%). [Source: GOV.UK]
- First-time buyer relief extends the 0% threshold to £175,000, saving buyers up to £600 on properties of £175k or above. [Source: GOV.UK]
- The Additional Dwelling Supplement (ADS) is 8% of the total purchase price for purchases of £40,000 or more. [Source: GOV.UK]
- LBTT applies exclusively to land and property transactions located in Scotland (administered by Revenue Scotland, not HMRC). [Source: GOV.UK]
How Scottish LBTT is Calculated (Revenue Scotland)
Land and Buildings Transaction Tax (LBTT) is Scotland’s devolved tax on property transactions, enacted under the Land and Buildings Transaction Tax (Scotland) Act 2013 and administered by Revenue Scotland. It operates progressively in price bands:
| Purchase Price Band | Standard Rate | First-Time Buyer Rate |
|---|---|---|
| Up to £145,000 | 0% | 0% |
| £145,001 to £175,000 | 2% | 0% (FTB Relief) |
| £175,001 to £250,000 | 2% | 2% |
| £250,001 to £325,000 | 5% | 5% |
| £325,001 to £750,000 | 10% | 10% |
| Over £750,000 | 12% | 12% |
Official LBTT Worked Examples
- £200,000 First-Time Buyer: £0 on £0–£175k (FTB relief) + 2% on £25,000 (£175k–£200k) = £0.00.
- £300,000 Standard Home Mover: £0 on £0–£145k + 2% on £105,000 (£145k–£250k = £2,100.00) + 5% on £50,000 (£250k–£300k = £2,500.00) = £0.00.
- £300,000 Additional Dwelling (8% ADS): Standard LBTT (£4,600.00) + 8% Additional Dwelling Supplement on the full £300,000 (£24,000.00) = £0.00.
Official Reference: Revenue Scotland LBTT Rates and Additional Dwelling Supplement (ADS) Guidance.
Methodology & Assumptions
Our 2026/27 calculations strictly apply primary legislation published by HM Revenue & Customs. Specific assumptions include:
- Calculations reflect the 2026/27 tax year (6 April 2026 to 5 April 2027).
- Standard tax codes 1257L (England, Wales, NI) and S1257L (Scotland) are assumed unless adjusted.
- Class 1 National Insurance thresholds are annualized; in actual UK payroll, NI is assessed on a non-cumulative pay-period basis.
- Special allowances such as Blind Person’s Allowance (£3,070) or Marriage Allowance (£1,260) are excluded from baseline calculations unless selected.
Frequently Asked Questions (2026/27)
Do I have to pay Stamp Duty in Scotland?
No. Stamp Duty Land Tax (SDLT) applies only in England and Northern Ireland. If you purchase land or property in Scotland, you pay Land and Buildings Transaction Tax (LBTT), a devolved property tax introduced in 2015 and administered by Revenue Scotland.
How is LBTT calculated in Scotland for 2026/27?
LBTT is calculated on a progressive tiered basis across property price slices: 0% up to £145,000, 2% between £145,001 and £250,000, 5% between £250,001 and £325,000, 10% between £325,001 and £750,000, and 12% on amounts above £750,000.
What is the Stamp Duty / LBTT on a £300,000 house in Scotland?
On a £300,000 property, a standard residential buyer pays £4,600.00 (£0 on £145k, £2,100 on £145k–£250k at 2%, and £2,500 on £250k–£300k at 5%). A qualifying first-time buyer pays £4,000.00 (saving £600.00). An additional dwelling buyer pays £28,600.00 (£4,600 standard LBTT plus £24,000 ADS at 8%).
How much LBTT do I pay on a £200,000 house in Scotland?
For a standard home mover, a £200,000 property incurs £1,100.00 in LBTT (0% on the first £145,000, and 2% on £55,000). A first-time buyer pays £500.00 (benefiting from the £175,000 nil-rate threshold, paying 2% on £25,000). An additional dwelling buyer pays £17,100.00 (including £16,000 ADS).
What is the tax rate for buying a second property in Scotland?
Buying an additional residential property or buy-to-let in Scotland costing £40,000 or more incurs the Additional Dwelling Supplement (ADS) of 8% on the entire purchase price, payable on top of the progressive standard residential LBTT rates.
Can I claim back Stamp Duty / ADS on a second home in Scotland?
Yes. If you pay the 8% Additional Dwelling Supplement when purchasing a new main home before selling your previous home, you can claim a full refund of the ADS from Revenue Scotland if you sell your previous main residence within 36 months of the purchase date.
Do first-time buyers pay LBTT in Scotland?
First-time buyers in Scotland receive dedicated relief that raises the zero-tax threshold from £145,000 to £175,000. This provides a maximum tax saving of £600.00 on any property costing £175,000 or more.
Who pays LBTT in Scotland and how is it submitted?
LBTT is paid by the property buyer, not the seller. Your solicitor or conveyancer prepares and files an electronic LBTT return with Revenue Scotland and submits the tax payment within 30 calendar days of the transaction settlement date.
Do you pay property tax every year in Scotland?
No. LBTT is a one-off transaction tax paid upon acquiring land or property. Scotland does not levy an ongoing annual percentage property tax on residential owner-occupiers, though occupants pay local Council Tax annually.
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