LBTT on a £250,000 property in Scotland
LBTT on a £250,000 residential property in Scotland for a home mover is £2,100.
Rates verified against Revenue Scotland on 2026-09-04. Source.
Band-by-band breakdown| Band | Taxable amount | Rate | Charge |
|---|
| Up to £145,000 | £145,000 | 0% | £0 |
| £145,001 – £250,000 | £105,000 | 2% | £2,100 |
- 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.