Scotland LBTT Calculator (2025/2026)

Land and Buildings Transaction Tax (LBTT) is Scotland's devolved property transaction tax that replaced UK Stamp Duty Land Tax (SDLT) in Scotland from 1 April 2015. Both use a progressive 'slice' system but with different band thresholds and rates. Key differences: (1) Scotland's nil-rate band is £145,000 vs England's £125,000 (from April 2025); (2) Scotland's top rate of 12% kicks in at £750,000, while England's top SDLT rate of 12% starts at £1.5 million; (3) Scotland has no non-UK resident surcharge (England has a 2% SDLT surcharge for non-residents); (4) Scotland has ADS at 6% vs England's Higher Rates for Additional Dwellings (HRAD) at 5%; (5) Revenue Scotland administers LBTT with a 30-day filing deadline, vs HMRC's 14-day SDLT deadline. For most residential purchases in Scotland between £145,000 and £325,000, LBTT is cheaper than SDLT would be on the same property.

The Additional Dwelling Supplement (ADS) is a 6% flat-rate surcharge that applies to the FULL purchase price whenever a buyer owns two or more residential properties at the time of completion. Unlike LBTT itself (which is progressive), ADS applies uniformly to every pound of the purchase price. For example, on a £250,000 buy-to-let flat, the ADS alone is £250,000 × 6% = £15,000, in addition to the progressive LBTT. The ADS was introduced in 2016 and increased from 4% to 6% effective 5 April 2024 in the Scottish Budget 2024-25. ADS can be reclaimed if you sell your previous main residence within 18 months of purchasing the new property by submitting a claim to Revenue Scotland.

Yes. First-time buyers in Scotland benefit from an extended nil-rate band from £145,000 to £175,000, saving a maximum of £600 (2% × £30,000). This relief was introduced under the LBTT (Amendment) (Scotland) Act 2018 and differs from England's SDLT FTB relief in two key ways: (1) Scotland has no upper price cap — SDLT FTB relief in England only applies if the property costs £500,000 or less, whereas Scotland's FTB LBTT relief applies at any price; (2) Scotland's FTB saving is capped at £600, while SDLT FTB relief can save buyers up to £8,750 on more expensive properties. Scottish FTB relief requires that neither buyer has previously owned a dwelling anywhere in the world.

No. Unlike England's SDLT which imposes a 2% non-UK resident surcharge for buyers who are not UK resident at the time of purchase, Scotland's LBTT has no equivalent non-resident surcharge. All buyers — whether UK residents, EU citizens, Americans, or any other nationality — pay the same LBTT rates as domestic Scottish buyers. This is a material difference for international investors and expatriates comparing property purchases in Scotland vs England. Revenue Scotland has so far not introduced any equivalent measure, though this remains a potential future legislative change.

LBTT must be paid and the LBTT return (RS3000 form) submitted to Revenue Scotland within 30 days of the effective date of the transaction — which is usually the completion date (date the property title transfers). This 30-day deadline is more generous than England's 14-day SDLT deadline. If you fail to file and pay within 30 days: (1) Revenue Scotland issues an automatic £100 penalty for late filing; (2) Interest accrues on unpaid LBTT from day 31 at the statutory rate; (3) Revenue Scotland may issue further penalties for prolonged non-compliance. Your solicitor (conveyancer) will typically handle the LBTT submission and payment as part of the conveyancing process.

Yes. If you purchase an additional property (triggering ADS) while your previous main home is still unsold, you pay ADS upfront at completion. Once you sell your previous main residence, you can apply to Revenue Scotland for a full ADS refund provided the sale occurs within 18 months of the LBTT effective date on your new purchase. The 18-month window was temporarily extended to 36 months during the COVID-19 pandemic, but has reverted to 18 months. To claim the refund, submit an ADS repayment claim (form RS3001) to Revenue Scotland. Claims must be made within 12 months of the date of sale of your previous main home or within 5 years of the original LBTT effective date, whichever is later.