Stamp Duty CalculatorLBTT Calculator — Land and Buildings Transaction Tax (Scotland)
Scottish property tax for 2026 — main rates, first-time buyer relief, and the 8% Additional Dwelling Supplement.
In Scotland, property purchase tax is LBTT — Land and Buildings Transaction Tax — not SDLT. Rates and thresholds are meaningfully different. The standard nil-rate band stops at £145,000, the 10% band starts at £325,000, and additional-property buyers pay a flat 8% surcharge on the whole price on top of standard LBTT.
First-time buyer relief raises the nil-rate band to £175,000 (max saving £600). ADS is 8% of the whole price when buying a second home / buy-to-let.
Band-by-band breakdown
| Band | Slice | Rate | LBTT |
|---|
LBTT rates for residential property in Scotland (2026)
| Portion of price | LBTT rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| Over £750,000 | 12% |
Bands unchanged since 1 April 2021. Confirmed for 2026-27 in the Scottish Budget.
First-time buyer relief
First-time buyers in Scotland get the nil-rate band raised from £145,000 to £175,000. The 2% rate then applies above £175,000 up to £250,000 as for standard purchases. Maximum saving from FTB relief is £600 (2% of the £30,000 difference).
To qualify, every named buyer must have never owned a residential property anywhere in the world and must intend to live in the property as their only or main residence.
Additional Dwelling Supplement (ADS) — the 8% extra
ADS applies when you buy an additional residential property in Scotland — a second home, buy-to-let, holiday home, or property for family use. Key points:
- Rate: 8% of the whole purchase price (since 5 December 2024 — up from 6%).
- Threshold: applies if the property price is £40,000 or more.
- Calculation: ADS is on the full price, not banded. A £300,000 second home attracts £24,000 of ADS in addition to standard LBTT.
- Reclaim: if you sold your previous main residence within 36 months of buying the new one (and lived in both), you can reclaim the ADS via Revenue Scotland.
Worked examples
| Property price | Standard LBTT | FTB LBTT | Additional (+8% ADS) |
|---|---|---|---|
| £145,000 | £0 | £0 | £11,600 |
| £200,000 | £1,100 | £500 | £17,100 |
| £250,000 | £2,100 | £1,500 | £22,100 |
| £325,000 | £5,850 | £5,250 | £31,850 |
| £500,000 | £23,350 | £22,750 | £63,350 |
| £750,000 | £48,350 | £47,750 | £108,350 |
How LBTT differs from SDLT
- Nil-rate band: Scotland £145k vs England £125k.
- 10% band starts much earlier: £325k in Scotland vs £925k in England — Scottish buyers hit the high rate at materially lower prices.
- FTB relief: modest in Scotland (£600 max saving) vs substantial in England (up to £6,250 below £500k).
- Additional property: Scotland uses a flat 8% surcharge on the whole price; England applies a +5% surcharge on each band.
- Filing deadline: 30 days in Scotland vs 14 days in England.
Related calculators
Sources
Rates verified against Revenue Scotland: 25 May 2026.