— Free UK Property Tool —

Scotland LBTT Calculator

Estimate Scottish Land and Buildings Transaction Tax (LBTT) for a residential purchase, including the 8% Additional Dwelling Supplement (ADS) where it applies.

Scottish Residential Rates Additional Dwelling Supplement Main Home or BTL First-Time Buyer Relief Band Breakdown £40,000 ADS Threshold

Property Details

Scenario 1
Purchase Price£
£
Buyer Type
Choose the additional-property type only where ADS conditions apply. ADS is generally 8% of the purchase price for relevant residential transactions of £40,000 or more. Eligibility can depend on existing ownership, joint buyers, replacement of a main residence, companies and exemptions.
ADS Rateonly used for buyer type 3
Use 6% only where the contract was entered into on or before 4 December 2024 and Revenue Scotland's transitional provisions preserve that rate.
Solicitor / Conveyancingeditable estimate
£
Survey / Valuationeditable estimate
£
Scenario 2 — Optional Comparison
Second Purchase Price0 = skip
£
Second Buyer Type
Second ADS Rateonly used for buyer type 3
Buyer Type Reference
Type 1 — Standard: normal residential LBTT bands, starting with 0% up to £145,000.
Type 2 — First-time buyer: qualifying relief raises the nil-rate ceiling to £175,000 and can save up to £600. Every buyer must satisfy the conditions and intend to occupy the dwelling as their only or main residence.
Type 3 — Additional: standard LBTT plus the selected ADS rate on relevant transactions of £40,000 or more. The current rate is 8%; use 6% only for a qualifying transitional contract.
Band Breakdown
Band Rate Taxable Tax
How this calculator works — formulas & sources
Banded LBTT Calculation
LBTT = Σ (Band Amount × Band Rate)
Each rate applies only to the portion of the price inside that band
Final tax payable is rounded down to the nearest whole pound
Effective Rate = Total Tax ÷ Purchase Price × 100%
Residential LBTT uses progressive slices. Moving into a higher band does not cause the whole purchase price to be taxed at that higher rate. Band details may contain pence; the final liability follows Revenue Scotland's instruction to ignore pence and round down.
Standard Residential Rates — 2026–27
0% on £0–£145,000
2% on £145,001–£250,000
5% on £250,001–£325,000
10% on £325,001–£750,000
12% above £750,000
The Scottish Government confirmed these residential rates and bands remain unchanged for 2026–27.
Additional Dwelling Supplement (ADS)
Current ADS = Relevant Consideration × 8%
Qualifying transitional rate = Relevant Consideration × 6%
Applied in addition to ordinary LBTT where the ADS rules apply
The 8% ADS rate applies where both the effective date and contract date are on or after 5 December 2024. A 6% transitional rate can still apply where the contract was entered into on or before 4 December 2024. ADS generally concerns relevant residential purchases of £40,000 or more and has detailed ownership, main-residence, joint-buyer and exemption rules.
First-Time Buyer Relief
Nil-rate ceiling increases from £145,000 to £175,000
Maximum tax saving: £600
The relief is not a price-cap cliff. A qualifying first-time buyer purchasing above £175,000 can still receive up to £600 of relief. It is unavailable where ADS applies. Every buyer must never previously have owned a dwelling anywhere in the world, including one acquired by gift or inheritance, and must intend to occupy the purchased dwelling as their only or main residence.
Scope
Residential purchase estimate only
Standard, first-time buyer and ADS scenarios
Linked transactions, mixed/non-residential property, six-or-more-dwelling treatment, unusual corporate structures, relief interactions and transitional cases need separate review.
Official sources: Scottish Budget 2026–27 — rates and bands · Revenue Scotland — ADS rules and transitional rates · Revenue Scotland — first-time buyer relief · Revenue Scotland — returns and deadlines.

Results — Scenario 1

LBTT + ADS Due
—
—
⬤ Calculating…
Total Purchase Costs
LBTT + ADS
—
Effective Rate
—
Solicitor (est.)
£1,800
Survey (est.)
£700
Total On Top of Purchase Price
—
LBTT / ADS + solicitor + survey
Selected Scenario vs Standard LBTT
Selected tax—
Standard LBTT—
Difference—
Current Rates

Scotland LBTT Rates 2026–27

Residential Land and Buildings Transaction Tax rates for Scotland, with first-time buyer relief and the 8% Additional Dwelling Supplement.

Standard Residential LBTT

Progressive rates applied by slice

£0 – £145,0000%
£145,001 – £250,0002%
£250,001 – £325,0005%
£325,001 – £750,00010%
Above £750,00012%

Additional Dwelling Supplement

Where ADS conditions apply

Relevant purchase price8%
Qualifying pre-5 December 2024 contract6%
General transaction threshold£40,000
Charged in addition toLBTT

First-Time Buyer Relief

For qualifying buyers and transactions

Effective nil-rate ceiling£175,000
Standard nil-rate ceiling£145,000
Maximum saving£600
How it works

What the numbers mean

LBTT is progressive, while ADS is a separate flat supplement. The distinction matters when estimating the cash needed to complete a Scottish property purchase.

BANDED TAX
LBTT is charged by slice

On a £350,000 standard residential purchase, LBTT is £8,350: £0 on the first £145,000, £2,100 on the next £105,000, £3,750 on the next £75,000 and £2,500 on the final £25,000.

ADS
The selected rate applies to the full relevant consideration

Where ADS applies, it is calculated on the full relevant consideration, not only the portion above £40,000. At the current 8% rate, ADS on a £350,000 purchase is £28,000, making the combined estimated LBTT and ADS £36,350. A qualifying 6% transitional contract would instead add £21,000, producing £29,350 in combined tax.

FIRST-TIME BUYER
Up to £600 of relief

Eligible first-time buyers have an effective nil-rate ceiling of £175,000 instead of £145,000. Every buyer must meet the ownership conditions and intend to occupy the dwelling as their only or main residence. Unlike the SDLT relief in England and Northern Ireland, there is no £500,000 purchase-price cliff in this relief.

ELIGIBILITY
The calculator estimates tax, not legal status

ADS and first-time buyer relief depend on facts beyond price alone. Joint ownership, prior ownership anywhere in the world, replacement of a main residence, company purchases, linked transactions and exemptions can change the result.

£40,000 THRESHOLD
ADS starts at the transaction threshold

ADS does not apply where the relevant consideration is below £40,000. At £40,000 or more, the selected ADS rate applies to the full relevant consideration when the statutory ownership and transaction conditions are met.

ADS REPAYMENT
A delayed main-home sale may qualify

For a purchase with an effective date on or after 1 April 2024, ADS may be repayable if the previous main residence is disposed of within the applicable 36-month period and the occupation and joint-buyer conditions are satisfied. The calculator does not determine repayment eligibility.

FAQ

Common questions

What is LBTT and who collects it?
Land and Buildings Transaction Tax (LBTT) is Scotland's tax on land and property transactions. It replaced SDLT in Scotland in 2015 and is administered by Revenue Scotland.
What is the Additional Dwelling Supplement (ADS)?
ADS is an additional amount of LBTT on relevant residential purchases. The current rate is 8% where both the effective date and contract date are on or after 5 December 2024. A 6% transitional rate can apply where the contract was entered into on or before 4 December 2024. ADS generally applies to relevant transactions of £40,000 or more when the statutory conditions are met.
How does Scottish first-time buyer relief work?
For an eligible first-time buyer, the nil-rate band effectively increases from £145,000 to £175,000, saving up to £600. Every buyer must never previously have owned a dwelling anywhere in the world and must intend to occupy the purchased dwelling as their only or main residence. The relief can still reduce tax on a qualifying purchase above £175,000; it is not lost simply because the property costs more than that amount.
Does ADS automatically apply to every buy-to-let?
Not solely because a property will be rented. ADS depends on the statutory ownership and transaction conditions, including existing dwelling ownership, joint buyers, replacement of a main residence, company status and exemptions. Use the additional-property option only when those conditions apply.
When must LBTT be filed and paid?
Where a transaction is notifiable, the LBTT return must generally be submitted to Revenue Scotland within 30 days beginning the day after the effective date, with any LBTT and ADS due paid at the same time.