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Land and Buildings Transaction Tax replaced Stamp Duty in Scotland in 2015 and is collected by Revenue Scotland. It is charged in slices: each portion of the price is taxed at the rate for the band it falls in, rather than one rate applying to the whole price.
This calculator covers residential purchases, first-time buyer relief and the Additional Dwelling Supplement, and shows the band-by-band workings behind the total.
Last reviewed · Rate set: lbtt-2026
Total LBTT payable
£1,800.00
Land and Buildings Transaction Tax applies to property in Scotland only. England and Northern Ireland use Stamp Duty Land Tax, and Wales uses Land Transaction Tax.
The standard residential figure is the tax before any relief or supplement. First-time buyer relief is then deducted, and the Additional Dwelling Supplement is added where it applies.
The band rows show how much of the price fell into each rate and the tax that slice produced. Adding those slices together gives the standard figure.
Residential LBTT is charged at nil up to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000 and 12% above that. Only the portion of the price within each band is charged at that band’s rate.
First-time buyer relief raises the nil-rate band to £175,000, which is worth a maximum of £600. The Additional Dwelling Supplement is 8% of the whole relevant consideration where the purchase is an additional dwelling costing £40,000 or more, and it sits on top of the LBTT itself.
A standard residential purchase with no relief and no supplement.
LBTT of £1,800, an effective rate of about 0.77% of the price.
The Additional Dwelling Supplement applies because the buyer already owns a dwelling.
Total LBTT of £28,600, most of it the supplement.
Purchase price (£): 235000; First-time buyer relief: No; Additional Dwelling Supplement applies: No
Total LBTT payable: £1,800.00
The result depends on the following. If any of them do not match your situation, treat the figure as indicative only.
Bands are held in the central rate data with a version key, an effective date, a review date and the Revenue Scotland sources, rather than being written into the calculation code. The engine walks the bands in order and sums the tax from each slice.
Where first-time buyer relief and the supplement are selected together, relief is withheld and the conflict is explained, rather than producing a combination that cannot exist.
Revenue Scotland publishes the current bands, the relief conditions and its own calculator. Use it to confirm any figure before you rely on it.
No. Scotland has its own tax with its own bands and thresholds, administered by Revenue Scotland. Stamp Duty Land Tax applies in England and Northern Ireland, and Land Transaction Tax applies in Wales.
It raises the nil-rate band from £145,000 to £175,000, so the maximum benefit is £600 for any purchase above £175,000.
Generally yes, where the purchase means you own more than one dwelling and the price is £40,000 or more. The supplement is charged on the full price alongside the standard LBTT.
A return must be filed and the tax paid within the statutory deadline after the effective date of the transaction, normally handled by your solicitor. Check Revenue Scotland for the current deadline.
Please note: Results are estimates for general information only and are not financial, tax or legal advice. Figures depend on the assumptions listed on each page and on your personal circumstances.
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