Scotland · property transfer tax

Land and Buildings Transaction Tax (LBTT) Calculator — Scotland

Quick answers for buyers: this page estimates Land and Buildings Transaction Tax (LBTT) on Scottish residential purchases. Choose main home vs additional dwelling; we layer Additional Dwelling Supplement (ADS) when relevant (8% on the slice above £40,000 from 5 December 2024 in this model). Figures are for planning—verify with Revenue Scotland or your solicitor before completion.

The purchaser on chargeable land transactions in Scotland; conveyancers usually submit the LBTT return and pay Revenue Scotland after completion.

Purchase price

Additional dwelling: 8% ADS on purchase price above £40,000 (from 5 Dec 2024).

Results will appear here

Enter a valid purchase price, then use Calculate LBTT for bands plus ADS when applicable.

Use this LBTT calculator to estimate Land and Buildings Transaction Tax for property purchases in Scotland. Choose main residence or additional dwelling (e.g. buy-to-let, second home). Additional Dwelling Supplement (ADS) at 8% applies on the price above £40,000. Rates and ADS are as per Revenue Scotland from 5 December 2024.

What is the LBTT calculator?

Our LBTT calculator helps you estimate Land and Buildings Transaction Tax (LBTT) when buying property in Scotland. LBTT replaced stamp duty in Scotland and is administered by Revenue Scotland. It applies to residential purchases — whether you are buying your main residence or an additional dwelling such as a buy-to-let or second home. For additional dwellings, an Additional Dwelling Supplement (ADS) of 8% applies on the purchase price above £40,000 (from 5 December 2024), on top of the standard LBTT bands.

The calculator uses the current LBTT rates and ADS rules. It is for guidance only; your solicitor or conveyancer will handle the actual return to Revenue Scotland. For property in England or Northern Ireland use our stamp duty calculator for England and Northern Ireland; for Wales use our LTT calculator for Wales.

How to use the LBTT calculator

Get an instant LBTT and ADS estimate in three steps. No signup required.

1

Choose property type

Select Main Residence (your main home) or Additional Dwelling (second home, buy-to-let). Additional dwellings include the 8% ADS on the amount above £40,000.

2

Enter purchase price

Enter the price in pounds. The calculator uses current Scottish LBTT bands and ADS rules from December 2024.

3

See your LBTT & ADS

View total tax, effective rate, and band-by-band breakdown. ADS is shown separately when applicable.

Example calculations

Example — Main residence, £300,000

Standard LBTT: 0% on the first £145,000; 5% on £155,000 (£7,750); no higher bands. Total LBTT: £7,750. No ADS applies for a main home.

Example — Additional dwelling, £200,000

LBTT on bands: 0% on £145,000; 5% on £55,000 = £2,750. ADS (8% on £160,000 above £40,000) = £12,800. Total: £15,550 (LBTT £2,750 + ADS £12,800).

SAMPLE RESULT
Purchase price
£300,000
LBTT bands£7,750
ADS (additional dwelling)—
Total LBTT£7,750

Why use our LBTT calculator?

Get a quick, clear estimate of Land and Buildings Transaction Tax and ADS so you can budget for your Scottish property purchase.

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Main residence & additional dwelling

Choose between standard LBTT for your main home or LBTT plus the Additional Dwelling Supplement for second homes, buy-to-lets and other additional dwellings — so you see the right liability for your situation.

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Up-to-date ADS rules

Uses the 8% Additional Dwelling Supplement from 5 December 2024, applied to the purchase price above £40,000. Purchases at or below £40,000 are correctly shown as ADS-free.

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Full band-by-band breakdown

See exactly how much tax falls in each Scottish LBTT band (0% up to £145k, then 2%, 5%, 10%, 12%), plus ADS shown separately when applicable, so you can verify the total.

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Instant results, no forms

Enter your purchase price and get your LBTT and ADS estimate immediately. No signup, no waiting — ideal for quick budgeting and comparing main residence vs additional dwelling costs.

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Free, no signup

Use the calculator as often as you like with no account or payment. All estimates are for guidance; your solicitor or conveyancer will handle the actual return to Revenue Scotland.

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Built for Scottish purchases

Rates and bands are specific to Scotland and Revenue Scotland. For England or Northern Ireland use our SDLT calculator; for Wales use our LTT calculator.

Frequently asked questions about LBTT

Quick answers to common questions.

Land and Buildings Transaction Tax (LBTT) is the tax paid when you buy property or land in Scotland. It replaced UK Stamp Duty in Scotland and is collected by Revenue Scotland. LBTT is charged on residential and non-residential transactions, with different rates and bands for main residences and additional dwellings.

The Additional Dwelling Supplement is an extra 8% charge (from 5 December 2024) on the purchase price above £40,000 when you buy a second home, buy-to-let or other additional dwelling in Scotland. It is added on top of the standard LBTT. Purchases at £40,000 or below are exempt from ADS.

LBTT is calculated in bands, like income tax. You pay the rate only on the portion of the price in each band. Main residence bands from 0% (up to £145,000) to 12% (over £750,000). For additional dwellings you pay standard LBTT plus 8% ADS on (price minus £40,000).

You must submit an LBTT return and pay the tax to Revenue Scotland within 30 days of the effective date of the transaction (usually the date of completion). Your solicitor or conveyancer typically handles the return and payment.

LBTT applies to all buyers in Scotland; there is no separate first-time buyer relief like SDLT in England. First-time buyers pay the same main residence LBTT rates as other home movers. Use the Main Residence option in the calculator.

Our calculator uses the official LBTT bands and the 8% ADS rate from December 2024. Amounts are rounded down and are for guidance only. For your exact liability and return, use a solicitor or Revenue Scotland guidance.

LBTT applies in Scotland only. Not applicable to England, Northern Ireland or Wales. For official guidance see Revenue Scotland. For exact liability use a solicitor or conveyancer.

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