Scotland Calculators

Scotland LBTT Calculator

Scotland's Land and Buildings Transaction Tax (LBTT) replaced UK Stamp Duty Land Tax (SDLT) north of the border from 1 April 2015. Administered by Revenue Scotland under the LBTT (Scotland) Act 2013, LBTT uses a progressive 'slice' system with residential rates of 0%–12%. Additional dwellings — including buy-to-let and second homes — attract a flat 6% Additional Dwelling Supplement (ADS) on the full purchase price, increased from 4% to 6% in the Scottish Budget 2024-25. First-time buyers benefit from an extended nil-rate band to £175,000.