LBTT Calculator Scotland 2026/27
Calculate Land and Buildings Transaction Tax (LBTT) for residential property purchases in Scotland. Includes first-time buyer relief (nil-rate to £175,000) and the Additional Dwelling Supplement (ADS) flat 8% surcharge for second homes. Revenue Scotland rates for 2026/27.
Enter the purchase price to see the duty
Your stamp duty total and a band-by-band breakdown will appear here.
How LBTT works in Scotland
Land and Buildings Transaction Tax replaced Stamp Duty Land Tax in Scotland in April 2015. It is administered by Revenue Scotland — not HMRC — under the Land and Buildings Transaction Tax (Scotland) Act 2013. For 2026/27 the Scottish Government froze the LBTT bands, meaning the thresholds are unchanged from 2025/26. The nil-rate threshold is lower than England (£145,000 vs £125,000 SDLT) but higher-value homes face different band breakpoints.
The Additional Dwelling Supplement (ADS) is a flat 8% charge on the entire purchase price (not a banded surcharge) applied when buyers will own more than one dwelling at completion and the property costs at least £40,000. This makes ADS notably larger than England’s banded additional-property SDLT for mid-to-high-value properties. ADS is suppressed when replacing your main residence within the permitted window.
Frequently asked questions
- What are the LBTT rates in Scotland for 2026/27?
- Land and Buildings Transaction Tax (LBTT) is administered by Revenue Scotland. The 2026/27 bands are: 0% on the first £145,000; 2% on £145,001–£250,000; 5% on £250,001–£325,000; 10% on £325,001–£750,000; and 12% on the portion above £750,000. These rates were frozen in the Scottish Budget 2026-27. Like SDLT, the rates apply progressively — you pay each rate only on the slice within that band.
- What is the LBTT first-time buyer relief in Scotland?
- First-time buyers in Scotland benefit from an enhanced nil-rate threshold of £175,000 (vs the standard £145,000). This saves a maximum of £600 — the 2% that would otherwise be due on the extra £30,000 between £145,000 and £175,000. Unlike the English SDLT FTB relief, there is no upper price cap: the enhanced nil-rate applies regardless of purchase price, and you use the standard LBTT bands above £175,000.
- What is the Additional Dwelling Supplement (ADS)?
- ADS is a flat 8% surcharge on the entire purchase price for buyers who will own two or more dwellings at the end of the day of purchase and the property costs at least £40,000. It is added on top of the progressive LBTT amount — so for a £300,000 second home you pay progressive LBTT plus 8% × £300,000 = £24,000 ADS. ADS is suppressed if you are replacing your main residence (subject to conditions).
- How does LBTT differ from SDLT in England?
- Although both are banded property taxes, LBTT and SDLT differ materially. LBTT has different band boundaries (nil rate only up to £145,000 vs £125,000 SDLT), different higher bands, and a flat-rate ADS surcharge (8%) rather than SDLT's banded additional-property rates (5pp on each band). The FTB relief structures also differ. Scotland also has no non-resident surcharge equivalent to SDLT's +2% surcharge.
- Do I need to file a LBTT return?
- Yes. You (or your solicitor) must submit a LBTT return to Revenue Scotland within 30 days of completion for most transactions. If LBTT is due, it must be paid at the same time. A return is required even for nil-rate transactions if the purchase price exceeds £40,000. Revenue Scotland's online portal (SETS) is used for submission.