Scotland Land and Buildings Transaction Tax (LBTT)
What a buyer pays at settlement in Scotland — the real property transfer tax rate, plus your conveyancing solicitor, inspection and registration, with a calculator that uses Scotland's actual bands.
- Land and Buildings Transaction Tax (LBTT) on £290,000
- £4,100
- First-home relief
- Rebate of up to £600.
Land and Buildings Transaction Tax (LBTT) bands
Marginal — each rate applies only to the slice of the price within that band.
| Portion of price | Rate on that portion |
|---|---|
| Up to £145,000 | Nil |
| £145,000 – £250,000 | 2% |
| £250,000 – £325,000 | 5% |
| £325,000 – £750,000 | 10% |
| Over £750,000 | 12% |
Land and Buildings Transaction Tax (LBTT) in Scotland at a glance
What the land and buildings transaction tax (lbtt) works out to at common United Kingdom home prices, computed from the bands above.
| Home price | Land and Buildings Transaction Tax (LBTT) | First-home buyer |
|---|---|---|
| £250,000 | £2,100 | £1,500 |
| £350,000 | £8,350 | £7,750 |
| £500,000 | £23,350 | £22,750 |
| £750,000 | £48,350 | £47,750 |
| £1,000,000 | £78,350 | £77,750 |
Scotland buying-cost calculator
Pre-set to Scotland. Adjust your price and deposit.
Estimated upfront costs
£7,650
≈ 2.64% of the price · excludes your deposit
property transfer tax alone
£4,100
the biggest single line
Line-by-line breakdown
How buying costs work in Scotland
Scotland replaced UK stamp duty with LBTT in 2015. Rates are marginal across the bands. The Additional Dwelling Supplement was raised to 8% on 5 December 2024.
On a £290,000 home, Scotland's land and buildings transaction tax (lbtt) comes to roughly £4,100. On top of that you'll pay your conveyancing solicitor, an inspection and registration — all built into the calculator above.
First-home buyers: First-time buyers in Scotland pay no LBTT up to £175,000 (a saving of up to £600). The relief applies at any purchase price.
Foreign buyers: An 8% Additional Dwelling Supplement (ADS) applies to second homes and buy-to-let purchases of £40,000 or more.
Source: Land and Buildings Transaction Tax (Scotland) Act 2013; residential bands current 2026. Official source ↗
Frequently asked questions
How much is Land and Buildings Transaction Tax (LBTT) in Scotland?
On a £290,000 home in Scotland, Land and Buildings Transaction Tax (LBTT) is about £4,100. It's charged on marginal price bands — see the table above — so it changes with your price. Scotland replaced UK stamp duty with LBTT in 2015. Rates are marginal across the bands. The Additional Dwelling Supplement was raised to 8% on 5 December 2024.
Do first-home buyers get a break in Scotland?
First-time buyers in Scotland pay no LBTT up to £175,000 (a saving of up to £600). The relief applies at any purchase price.
What about foreign buyers in Scotland?
An 8% Additional Dwelling Supplement (ADS) applies to second homes and buy-to-let purchases of £40,000 or more.
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