LBTT on a £250,000 property in Scotland
LBTT on a £250,000 residential property in Scotland for a first-time buyer is £1,500.
Rates verified against Revenue Scotland on 2026-09-04. Source.
Band-by-band breakdown| Band | Taxable amount | Rate | Charge |
|---|
| Up to £175,000 | £175,000 | 0% | £0 |
| £175,001 – £250,000 | £75,000 | 2% | £1,500 |
- First-time buyer relief: saved £600
- You must file and pay within 30 days of completion.
See the full Scotland rates, therates hub, how this figure is calculated, or compare all three nations at this price.