LBTT Calculator guide
LBTT Calculator: Land and Buildings Transaction Tax in Scotland
Use our LBTT calculator to work out Land and Buildings Transaction Tax in Scotland, with first-time buyer relief, the 8% Additional Dwelling Supplement and non-residential rates.
By the AllCalculator editorial teamUpdated 16 October 20262 min read
In Scotland, you don't pay stamp duty. Instead, you pay Land and Buildings Transaction Tax (LBTT) to Revenue Scotland. Our LBTT Calculator works out how much is due.
How to use the calculator (LBTT Calculator)
- Enter the purchase price.
- Choose residential or non-residential or mixed-use.
- For homes, choose the buyer: moving home, first-time buyer, additional property or company.
- For a new commercial lease, enter the rent and lease length.
LBTT residential rates
| Portion of the price | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
First-time buyers get a nil-rate band of £175,000 instead of £145,000, saving up to £600.
Additional Dwelling Supplement (ADS)
If you buy a second home or buy-to-let, or a company buys a home, you pay the Additional Dwelling Supplement of 8% of the whole price, on top of LBTT, if the price is £40,000 or more. If you're replacing your main home, you can usually reclaim it if you sell your old one within 36 months.
Non-residential LBTT
| Portion of the price | Rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 to £250,000 | 1% |
| Over £250,000 | 5% |
New commercial leases are also taxed on the net present value of the rent: 1% from £150,001 to £2 million and 2% above that.
A worked example
With the calculator's default settings, buying a £300,000 home in Scotland:
- First £145,000 at 0%: £0
- Next £105,000 at 2%: £2,100
- Final £50,000 at 5%: £2,500
- Total LBTT: £4,600
A first-time buyer would pay £4,000. Buying it as a second home would add £24,000 of ADS.
Frequently asked questions
When do I pay LBTT?
Your solicitor submits a return and pays within 30 days of the effective date, usually completion.
Does LBTT apply to residential leases?
Most residential leases in Scotland are exempt from LBTT on the rent.
For England, Northern Ireland and Wales, use our main UK Stamp Duty Calculator.
Sources and further reading
- Revenue Scotland: LBTT residential propertyrevenue.scot
- Revenue Scotland: Additional Dwelling Supplementrevenue.scot
- Revenue Scotland: LBTT non-residential propertyrevenue.scot
Links open official and independent websites in a new tab.
This guide is general information to help you understand your options. It isn't financial, tax, legal or building advice and doesn't take your personal circumstances into account. Figures were checked when the guide was last updated and can change, so confirm anything important with GOV.UK, HMRC, a regulated adviser or a qualified tradesperson.