LBTT rates
| Part of the price | LBTT rate | First-time buyer |
|---|---|---|
| Up to £145,000 | 0% | 0% (up to £175,000) |
| £145,001 to £250,000 | 2% | 2% (from £175,001) |
| £250,001 to £325,000 | 5% | 5% |
| £325,001 to £750,000 | 10% | 10% |
| Over £750,000 | 12% | 12% |
First-time buyer relief
First-time buyers in Scotland have a nil-rate band of £175,000 instead of £145,000. This saves up to £600. Unlike England, there is no upper price limit for the relief.
Additional Dwelling Supplement (ADS)
Since 5 December 2024, ADS is 8% of the whole purchase price when you buy an additional home for £40,000 or more. On a £250,000 buy-to-let flat, ADS alone is £20,000, on top of £2,100 LBTT.
Frequently asked questions
Is there stamp duty in Scotland?
No. Scotland uses Land and Buildings Transaction Tax (LBTT), collected by Revenue Scotland.
How much is LBTT on a £300,000 house?
A home mover pays £4,600. A first-time buyer pays £4,000. For an additional home the total is £28,600 including the 8% ADS.
What is the ADS rate in Scotland?
The Additional Dwelling Supplement is 8% of the full price, since 5 December 2024.
Looking for a home in London?
Homes for saleTo rentThis calculator gives an estimate for guidance only. It is not financial or tax advice. Check the figures with your solicitor, mortgage broker or HMRC before you commit.