Stamp Duty Calculator, Scotland (LBTT)
Free UK stamp duty calculator covering Stamp Duty Land Tax (England/NI), Land and Buildings Transaction Tax (Scotland), and Land Transaction Tax (Wales). Includes first-time buyer relief, 3% additional property surcharge, ADS, and HRAD. Instant results for all buyer types.
Calculate Land and Buildings Transaction Tax (LBTT) for residential property purchases in Scotland. LBTT replaced UK Stamp Duty in Scotland in April 2015 and is administered by Revenue Scotland. It uses different thresholds and rates to SDLT in England.
LBTT applies to Scottish residential purchases. The nil-rate band is £145,000 (£175,000 for first-time buyers). An Additional Dwelling Supplement (ADS) of 6% applies to second homes and buy-to-let purchases in Scotland.
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Frequently Asked Questions, Stamp Duty Calculator in Scotland (LBTT)
What are the LBTT rates for Scotland?↓
LBTT rates for residential property in Scotland are: 0% up to £145,000; 2% on £145,001–£250,000; 5% on £250,001–£325,000; 10% on £325,001–£750,000; 12% above £750,000. First-time buyers have a raised 0% threshold of £175,000. The Additional Dwelling Supplement (ADS) adds 6% to each band for second homes.
What is the Additional Dwelling Supplement (ADS) in Scotland?↓
The Additional Dwelling Supplement (ADS) is a 6% surcharge on the entire purchase price that applies to second homes, buy-to-let properties, and any purchase where the buyer owns another property at completion. It was increased from 4% to 6% in December 2022. The ADS can be reclaimed if you sell your previous main residence within 18 months of completing the new purchase.
How does LBTT first-time buyer relief work in Scotland?↓
First-time buyers in Scotland benefit from an increased nil-rate band of £175,000 (vs £145,000 for standard buyers). This reduces LBTT for first-time buyers on properties up to £175,000 to zero. The relief applies automatically, you do not need to apply separately. Both buyers must be first-time buyers for the relief to apply to the whole purchase.
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