LBTT rates for Scotland
Land and Buildings Transaction Tax (LBTT) on a £250,000 home-mover purchase in Scotland is £2,100. Scotland uses LBTT, not stamp duty — a different tax, with its own bands.
| Band | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| Above £750,000 | 12% |
First-time buyer relief
First-time buyers get a wider nil-rate band before LBTT starts to apply.
| Band | Rate |
|---|---|
| Up to £175,000 | 0% |
| £175,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| Above £750,000 | 12% |
Second homes and buy-to-let
The Additional Dwelling Supplement (ADS) charges a flat 8% of thewhole purchase price — not just the amount above a band threshold — for purchases of £40,000 or more where the buyer already owns another property and isn't replacing their main residence. This is a genuinely different mechanism from England/NI's per-band surcharge: it applies to the entire price at once, not layered on top of the standard bands.
Non-UK residents
Scotland has no non-UK-resident surcharge — the standard and ADS rates above are all that apply.
Rates verified against Revenue Scotland on 2026-09-04.Source.
Calculate your own LBTT for a specific price and buyer type, or see the Scotland stamp duty calculator page for a plain-English walkthrough.
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