LBTT Calculator Scotland 2026/27: Land and Buildings Transaction Tax

Work out the Land and Buildings Transaction Tax (LBTT) on a home you buy in Scotland. LBTT replaced Stamp Duty in Scotland in 2015 and is collected by Revenue Scotland. On a £250,000 home, a home mover pays £2,100, a first-time buyer pays £1,500, and someone buying an additional home such as a buy-to-let pays £22,100 once the 8% Additional Dwelling Supplement (ADS) is added.

LBTT rates for residential property in 2026/27

LBTT is charged in slices, like Income Tax: each rate applies only to the part of the price that falls in its band. The Scottish Budget for 2026/27 kept the residential rates, the first-time buyer relief and the 8% ADS unchanged.

Additional Dwelling Supplement: if you buy a residential property for £40,000 or more and will own more than one home at the end of the day of purchase (without replacing your main home), ADS of 8% of the whole price is added on top of LBTT. Companies and most other non-individual buyers pay ADS on every residential purchase of £40,000 or more.

Worked examples

For £400,000 the standard calculation is 2% of £105,000 (£2,100), plus 5% of £75,000 (£3,750), plus 10% of £75,000 (£7,500), giving £13,350. A first-time buyer saves the maximum £600, and an additional home adds ADS of 8% × £400,000 = £32,000.

First-time buyer relief

• It raises the zero-rate band from £145,000 to £175,000, saving up to £600.
• Every buyer must be a first-time buyer who has never owned a home anywhere in the world, including one that was inherited or gifted.
• You must intend to live in the property as your only or main residence.
• It cannot be combined with ADS and must be claimed on the LBTT return (or an amendment to it).

Paying LBTT and getting ADS back

• Your solicitor normally submits the LBTT return and pays the tax. It is due within 30 days from the day after the effective date, which is usually the completion date.
• You need to send a return for most residential purchases of £40,000 or more, even when no tax is due.
• If you buy a new main home before selling the old one, you pay ADS but can usually claim it back if you sell your previous main residence within 36 months.
• The Scottish Government has been reviewing LBTT, including first-time buyer relief, so check for changes announced in future Scottish Budgets before you complete.

FAQs

Is LBTT the same as Stamp Duty?

It does the same job, but the rates are different. Stamp Duty Land Tax applies in England and Northern Ireland, Land Transaction Tax in Wales and LBTT in Scotland. Which tax applies depends on where the property is, not where you live.

Do I pay ADS if I own a home elsewhere in the UK or abroad?

Yes. Revenue Scotland counts residential property you own anywhere in the world. From 1 April 2024, a share in a jointly owned property only counts if your share is worth £40,000 or more.

What if I am buying with someone who already owns a home?

If any buyer already owns a home and the purchase is not replacing their main residence, ADS applies to the whole transaction, and first-time buyer relief is lost because not every buyer is a first-time buyer.

Related calculators

• Stamp Duty CalculatorSDLT for homes in England and Northern Ireland
• Land Transaction Tax Calculator WalesLTT main and higher rates
• Mortgage Affordability Calculator UKHow much you could borrow

Sources

• Revenue Scotland: Residential property rates and bands
• Revenue Scotland: Additional Dwelling Supplement (ADS) · 8%, 36-month rule
• Revenue Scotland: LBTT3048 first-time buyer relief
• Revenue Scotland: How to pay LBTT · 30 days
• Scottish Government: Scottish Budget 2026 to 2027, tax policy · rates unchanged for 2026-27