LBTT Calculator — Scotland
Calculate Land and Buildings Transaction Tax (LBTT) for Scottish property purchases. Covers standard buyers, first-time buyer relief, and the Additional Dwelling Supplement.
| Band | Rate | Taxable | Tax | Cumulative |
|---|---|---|---|---|
| £0 – £145,000 | 0% | £145,000 | £0 | £0 |
| £145,000 – £250,000 | 2% | £105,000 | £2,100 | £2,100 |
How to Use This LBTT Calculator
Enter the Property Price for your Scottish property purchase and select your Buyer Type. The calculator shows your Land and Buildings Transaction Tax (LBTT) broken down by band.
First-Time Buyer Relief
First-time buyers in Scotland benefit from a higher nil-rate threshold of £175,000 (compared to £145,000 for standard buyers). This relief saves up to £600 for eligible first-time buyers.
Additional Dwelling Supplement (ADS)
Buying a second home or investment property in Scotland attracts ADS — a 6% surcharge calculated on the full purchase price (not just the slice above a threshold). This is applied in addition to the standard LBTT bands.
LBTT Rates (Scotland) 2024/25
£0 – £145,000 → 0%
£145,001 – £250,000 → 2%
£250,001 – £325,000 → 5%
£325,001 – £750,000 → 10%
Over £750,000 → 12%
First-time buyer relief:
£0 – £175,000 → 0% (higher nil-rate band)
£175,001 – £250,000 → 2%
(remaining bands same as standard)
Additional Dwelling Supplement: +6% of total price
Example: Buying in Edinburgh
Fiona Buying a £320,000 Flat in Leith
Fiona is a standard buyer purchasing a £320,000 flat in Edinburgh. She calculates her LBTT liability before budgeting.
| Property Price | £320,000 |
| £0 – £145,000 @ 0% | £0 |
| £145,001 – £250,000 @ 2% | £2,100 |
| £250,001 – £320,000 @ 5% | £3,500 |
| Total LBTT | £5,600 |
| Effective Rate | 1.75% |
If Fiona were a first-time buyer, her LBTT would be £4,900 — saving £700 compared to standard rates. If she were buying as an additional property, ADS of £19,200 (6%) would be added, bringing the total to £24,800.