Land and Buildings Transaction Tax (LBTT) calculator

Calculate the Land and Buildings Transaction Tax on your residential property in Scotland

Land and Buildings Transaction Tax (LBTT) is a charge on land transactions in Scotland. Land transactions must be notified to Revenue Scotland unless the chargeable consideration is less than £40,000 or the transaction is otherwise exempt. For example, transactions in connection with a court order relating to divorce or dissolution of civil partnership. An Additional Dwelling Supplement (ADS), may be due on the purchase of an additional property. It is the responsibility of the taxpayer to complete and submit an accurate LBTT return, where required, and pay any tax due.

Make sure to clear the existing number before entering the new number.
£

Buying in England, Northern Ireland or Wales?

If you are buying in any of these countries then use the appropriate calculator to work out how much you will pay

Land and Buildings Transaction Tax (LBTT) calculator - Your Results

Make sure to clear the existing number before entering the new number.
£


Land and Buildings Transaction Tax to pay is
Land and Buildings Transaction Tax on your additional property Land and Buildings Transaction Tax to pay is
£0.00 {{ stampDuty.cost() | customCurrency:"£" }}

The effective tax rate is 0.00%

The effective tax rate is {{ stampDuty.percentageTax() | number: 2 }}%

You are not eligible for relief on Land and Buildings Transaction Tax because the property value is greater than £0.

You are not eligible for relief on Land and Buildings Transaction Tax because the property value is greater than £0.

How is this calculated? Click to expand.

Land and Buildings Transaction Tax (LBTT) is a tax applied to residential and non-residential land and buildings transactions (including commercial leases). The tax is payable at different rates on each portion of the purchase price within specified tax bands. The percentage rate for each band is applied only to the part of the property price that falls within that band. For example, someone buying a property for £280,000 would pay no LBTT on the value of the property up to £250,000 and then 5% of the value between £250,000 and £280,000. In this case the total LBTT paid would be £1,500.

Anyone buying an additional residential property in Scotland (such as a second home or a buy-to-let property) may also have to pay an Additional Dwelling Supplement (ADS) if the purchase price is £40,000 or more. In the example above, if the property was a second home the total amount of LBTT paid would be £1,500 PLUS ADS of £11,200 (4% of £280,000), so £12,700 in total. The rates and bands for LBTT are set out below:

Purchase price of property Rate of Land and Buildings Transaction Tax (LBTT) (single or multiple residential properties) Additional Dwelling Supplement (ADS) on second or additional residential property
Up to £250,000 0% 4% of purchase price (paid in addition to any LBTT due)
£250,001 - £325,000 5%
£325,001 - £750,000 10%
Over £750,000 12%

Properties under £40,000 are not subject to Additional Dwelling Supplement (ADS) but if ADS is due it is payable on the total purchase price.

Land and Buildings Transaction Tax (LBTT) is paid at different rates on residential property transactions and is dependent on the chargeable consideration (usually the purchase price) of your home. You don’t pay tax on the full amount, only the amount that falls into a certain band.

For example, a home costing £280,000 would be charged no LBTT on the first £145,000, 2% on the next £105,000, and 5% on the next £30,000, so you’d pay £3,600 in LBTT.

Purchase price of property Standard LBTT rate
Up to £250,000 0 %
£250,001 - £325,000 5 %
£325,001 - £750,000 10 %
Over £750,000 12 %

First-time buyers can claim First-time Buyer relief. You can find out more about what a first-time buyer is on our website. Depending on the purchase price, this relief can reduce your LBTT bill by up to £600.

It means that homes with purchase prices up to £250,000 are effectively free from LBTT for first-time buyers.

For example:

Purchase price of property Standard LBTT bill Amount of First-time Buyer Relief Total to pay for a first-time buyer
Up to £250,000 £0 £0 £0
Up to £250,000 £0 £0 £0
Up to £250,000 £0 £0 £0
Up to £250,000 £0 £0 £0
£325,500 £3,800 £0 £3,800
£750,500 £46,310 £0 £46,310

Land and Buildings Transaction Tax (LBTT) is a tax applied to residential and non-residential land and buildings transactions (including commercial leases). The tax is payable at different rates on each portion of the purchase price within specified tax bands. The percentage rate for each band is applied only to the part of the property price that falls within that band. For example, someone buying a property for £280,000 would pay no LBTT on the value of the property up to £250,000 and then 5% of the value between £250,000 and £280,000. In this case the total LBTT paid would be £1,500.

Anyone buying an additional residential property in Scotland (such as a second home or a buy-to-let property) may also have to pay an Additional Dwelling Supplement (ADS) if the purchase price is £40,000 or more. In the example above, if the property was a second home the total amount of LBTT paid would be £1,500 PLUS ADS of £11,200 (4% of £280,000), so £12,700 in total. The rates and bands for LBTT are set out below:

Purchase price of property Rate of Land and Buildings Transaction Tax (LBTT) (single or multiple residential properties) Additional Dwelling Supplement (ADS) on second or additional residential property
Up to £250,000 0% 4% of purchase price (paid in addition to any LBTT due)
£250,001 - £325,000 5%
£325,001 - £750,000 10%
Over £750,000 12%

Properties under £40,000 are not subject to Additional Dwelling Supplement (ADS) but if ADS is due it is payable on the total purchase price.

Did you know?

You may have to pay Land and Buildings Transaction Tax (LBTT) on residential and non-residential land and property transactions. It is the responsibility of the taxpayer to complete and submit an accurate LBTT return, where required, and pay any tax due. LBTT returns can be submitted using Revenue Scotland’s online portal or a LBTT form. Further information can be found on:

Land and Buildings Transaction Tax (LBTT) - Everything you need to know

Find out more: