LBTT rates and bands 2026/27
LBTT works in slices, like income tax. You pay each rate only on the part of the price that falls in that band, not on the whole price.
| Part of the price | LBTT rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
These are the rates confirmed in the Scottish Budget for 2026/27, and they haven't changed since 2023.
First-time buyer relief
If you've never owned a home anywhere in the world, the 0% band is raised from £145,000 to £175,000. That saves up to £600. Unlike in England, there's no upper price limit: a first-time buyer in Scotland gets the relief whatever the house costs. If you're buying with someone who has owned a home before, you can't claim it.
Additional Dwelling Supplement (ADS)
If you're buying a second home or a buy-to-let, or you'll own more than one home at the end of the day you buy, you pay an extra 8% of the whole price on top of normal LBTT. It applies to properties costing £40,000 or more.
If you're buying a new main home before selling your old one, you pay ADS at first, but you can claim it back if you sell your previous main home within 36 months. Ask your solicitor about the deadline for the repayment claim.
Worked examples
A £250,000 home
Nothing on the first £145,000. 2% on the next £105,000 is £2,100. Total LBTT: £2,100. A first-time buyer only pays 2% on £75,000, which is £1,500.
A £400,000 home
0% on £145,000, 2% on £105,000 (£2,100), 5% on £75,000 (£3,750) and 10% on £75,000 (£7,500). Total: £13,350. The same house in England would cost £10,000 in stamp duty.
A £200,000 buy-to-let flat
Normal LBTT is 2% on £55,000, which is £1,100. ADS is 8% of £200,000, which is £16,000. Total: £17,100.
Paying LBTT
Your solicitor sends the LBTT return and payment to Revenue Scotland, normally on the day you take ownership and always within 30 days. Most lenders expect you to cover it from your own money rather than adding it to the mortgage, so build it into your moving budget along with legal fees and surveys.
- Buying in England, Northern Ireland or Wales? Use the stamp duty calculator, or the Land Transaction Tax calculator for Wales.
- Working out what you can borrow? Try the mortgage affordability calculator and the mortgage calculator.
Frequently asked questions
How much LBTT will I pay?
LBTT is charged in bands: 0% up to £145,000, 2% from £145,001 to £250,000, 5% to £325,000, 10% to £750,000 and 12% above. A £250,000 home costs £2,100.
Do first-time buyers pay LBTT in Scotland?
First-time buyers get the 0% band raised to £175,000, which saves up to £600. There's no maximum price for the relief.
What is the Additional Dwelling Supplement?
ADS is an extra 8% of the whole price on second homes, buy-to-lets and any purchase that leaves you owning more than one home. It applies to properties of £40,000 or more.
Can I get ADS back?
If you paid ADS because you bought a new main home before selling your old one, you can claim it back if you sell the previous home within 36 months.
Is LBTT the same as stamp duty?
LBTT replaced stamp duty in Scotland in April 2015. It does the same job but has different bands and rates, and it's collected by Revenue Scotland rather than HMRC.
Last reviewed October 2026 using 2026/27 figures. This calculator gives an estimate for guidance only.