United Kingdom · Property & Housing
Land and Buildings Transaction Tax Calculator
Change the bands used
LBTT residential bands, lowest first. Leave the last threshold blank for no upper limit. Edit any figure if the Scottish Budget has changed it.
Enter the purchase price. The calculator applies each LBTT band to the slice of price inside it, with the Additional Dwelling Supplement handled separately because it works on the whole price rather than the top slice.
How is LBTT calculated in Scotland?
Land and Buildings Transaction Tax is charged progressively, with each rate applying only to the portion of the price within its band. It replaced Stamp Duty Land Tax in Scotland in 2015 and is collected by Revenue Scotland rather than HMRC, with its own thresholds that differ from the English ones.
How to use this calculator
- Enter the price you are payingLBTT is charged on the chargeable consideration, which for a straightforward purchase is the price agreed. Fixtures and fittings valued separately can be treated differently.
- Check the bands against Revenue ScotlandLBTT thresholds are set at Scottish Budgets and move independently of the English and Welsh systems. Every band here is editable so you can enter the current figures.
- Add ADS if it appliesThe Additional Dwelling Supplement is charged on the entire price rather than only the top slice, which is why it is entered separately from the bands.
- Compare the effective rateBecause LBTT is progressive, the effective rate always sits below the top band reached. That figure is the useful one when comparing properties.
How the calculation works
LBTT replaced Stamp Duty Land Tax in Scotland in April 2015, when the Scottish Parliament took control of the tax. It was designed from the outset as a progressive slice system rather than the slab system SDLT was using at the time, and England subsequently moved to slices as well.
Under a slice system, each rate applies only to the part of the price inside its band. On a £280,000 purchase, nothing is charged on the first tranche, the next tranche is charged at its own rate, and only the portion above the following threshold reaches the higher rate.
The practical effect is that crossing a threshold never repriced the whole purchase. Paying £1,000 more for a house costs the tax on that £1,000, not a step change across the entire price.
The Additional Dwelling Supplement is the exception and works entirely differently. Where it applies, it is charged on the full price from the first pound, not on the excess above a threshold — so on a second property it frequently exceeds the banded LBTT itself by a considerable margin.
each band's rate applies only to the slice of price inside that bandWorked example
A £280,000 purchase as a sole main residence, on the bands loaded above.
Nothing on the first £145,000. The slice from £145,000 to £250,000 is £105,000 at 2 per cent, which is £2,100. The slice from £250,000 to £280,000 is £30,000 at 5 per cent, which is £1,500.
Total LBTT is £3,600, an effective rate of 1.29 per cent despite the top band reached being 5 per cent.
Now buy the same property as a second home with a 6 per cent Additional Dwelling Supplement. The banded charge stays at £3,600, and ADS adds 6 per cent of the whole £280,000 — £16,800. The total becomes £20,400, more than five times the main-residence figure.
That multiple is the thing to internalise about ADS. It is not a modest uplift on the top slice; it applies from the first pound and routinely dwarfs the banded tax on mid-range properties.
How LBTT differs from SDLT and LTT
| Scotland (LBTT) | England & NI (SDLT) | Wales (LTT) | |
|---|---|---|---|
| Authority | Revenue Scotland | HMRC | Welsh Revenue Authority |
| Introduced | April 2015 | Long-standing | April 2018 |
| Second-property surcharge | Additional Dwelling Supplement | Higher rates for additional dwellings | Higher residential rates |
| First-time buyer relief | Yes, via a raised nil-rate threshold | Yes, with a price cap | No specific relief |
| Set at | Scottish Budget | UK Budget | Welsh Budget |
These are three separate taxes rather than three versions of one, and they are revised on different timetables by different governments. A calculator built for one gives the wrong answer for the others, sometimes by thousands of pounds on the same price — which is why each has its own page here.
Reliefs, ADS and the traps
First-time buyer relief in Scotland works by raising the nil-rate threshold rather than by exempting a price band outright, and it applies where every buyer qualifies. One previous owner among joint purchasers removes it for all of them.
The Additional Dwelling Supplement applies where you will own more than one dwelling at the end of the day of completion. Replacing a main residence is not caught, but if the sale of the old home does not complete on or before the purchase of the new one, ADS is payable and then reclaimable within a time limit. Missing that window is a genuinely expensive administrative error.
ADS also catches situations people do not expect: inheriting a share of a property, owning a property abroad, or a parent joining a purchase to help a child qualify for a mortgage. Ownership anywhere in the world counts.
The return and payment are due within a short window after the effective date, normally handled by your solicitor as part of the conveyancing. Non-residential and mixed-use transactions are charged on an entirely separate schedule, as are leases, which are taxed on the net present value of the rent rather than on a premium.
LBTT is a devolved tax and applies to property in Scotland regardless of where the buyer lives. Someone living in England buying a Scottish property pays LBTT, not SDLT, and vice versa. The location of the property decides, not the location of the buyer.
Assumptions and limitations
- Applies to residential property in Scotland only — England, NI and Wales have separate taxes
- Bands loaded are a starting structure and must be checked against Revenue Scotland
- Does not apply first-time buyer relief automatically — adjust the first band if it applies
- ADS eligibility rules are not modelled; the surcharge is simply applied to the whole price if entered
- Does not handle non-residential, mixed-use or lease transactions, which use separate schedules
- Not tax advice — your solicitor files the return and their figure governs
Questions people ask about this in United Kingdom
How is LBTT calculated in Scotland?
Progressively, with each rate applying only to the slice of the price inside its band. On a £280,000 purchase that is nothing on the first £145,000, 2 per cent on the next £105,000 and 5 per cent on the final £30,000 — £3,600 in total.
That is an effective rate of 1.29 per cent, well below the 5 per cent top band reached.
What is the Additional Dwelling Supplement?
A surcharge on buying an additional dwelling — a second home, a buy-to-let, or any purchase where you will own more than one property at the end of the day. It applies to the whole price rather than the top slice, so it frequently exceeds the banded LBTT itself.
Is LBTT the same as stamp duty?
No. LBTT replaced Stamp Duty Land Tax in Scotland in 2015 and is a separate devolved tax collected by Revenue Scotland, with its own bands set at Scottish Budgets. England and Northern Ireland use SDLT; Wales uses Land Transaction Tax.
Do I pay LBTT if I live in England?
If the property is in Scotland, yes. The tax follows the location of the property, not the buyer. Someone living in England buying a Scottish house pays LBTT, and someone living in Scotland buying an English house pays SDLT.
Can I reclaim ADS if I sell my old home later?
Yes, if the sale completes within the time limit set for replacing a main residence. You pay the supplement at the time of purchase and claim it back afterwards. Missing that window means the money is not recoverable, which makes the deadline worth diarising.
Do first-time buyers pay LBTT in Scotland?
First-time buyer relief raises the nil-rate threshold, which removes or reduces the charge on lower-priced purchases. Every buyer in a joint purchase must qualify — if any of them has previously owned a property anywhere, the relief is lost for all.
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Method, source and review date
- How it is worked out
- Progressive banded charge with an optional flat supplement on the whole price
- Formula used
LBTT = sum of (portion of price within each band × that band's rate), plus any ADS- Checked against
- Revenue Scotland
- Rates last verified
- Confidence
- Medium
LBTT bands and the Additional Dwelling Supplement rate are set by the Scottish Government and revised at Scottish Budgets. The figures loaded here are a starting structure — confirm the current bands with Revenue Scotland and edit the fields before relying on the result.
Spotted a figure that has moved, or a formula you can show is wrong? Tell us — send a correction. Fixes to rates and formulas are treated as urgent.
Disclaimer
This is an estimate only and not tax advice. Tax depends on your full circumstances, and the rules change. Confirm anything that affects a return or a payment with a qualified tax adviser or the tax authority named above.