Scotland LBTT Calculator
Scotland LBTT Rates (April 2025)
| Price Threshold | Standard | First-Time | Second Home |
|---|---|---|---|
| Up to £145,000 | 0% | 0% | 6% |
| £145,001 - £175,000 | 2% | 0% | 8% |
| £175,001 - £250,000 | 2% | 2% | 8% |
| £250,001 - £325,000 | 5% | 5% | 11% |
| £325,001 - £750,000 | 10% | 10% | 16% |
| Above £750,000 | 12% | 12% | 18% |
Land and Buildings Transaction Tax Due
£0
Effective Rate: 0%
Tax Breakdown
| Tax Band | Amount in Band | Rate | Tax |
|---|
About Land and Buildings Transaction Tax (LBTT)
LBTT replaced UK Stamp Duty Land Tax (SDLT) in Scotland from April 2015. It is administered by Revenue Scotland.
Key differences from SDLT in England:
- First-time buyer relief threshold is £175,000 (vs £425,000 in England)
- 6% Additional Dwelling Supplement for second homes (vs 3% in England)
- Different tax bands with lower thresholds
- No non-resident surcharge currently applies in Scotland