Stamp Duty Rates in Scotland.


    Stamp Duty in Scotland

    Stamp Duty in Scotland is now called Land and Buildings Transaction Tax (LBTT). Like the rest of the UK, LBTT rates are linked to property purchase price.

    The Scottish LBTT system is broadly based on the existing SDLT scheme. LBTT rates increase in line with property price and LBTT rate thresholds have been introduced with clear demarcation between the different bands.

    LBTT rates in Scotland

    New LBTT rates were introduced from April 2015. Under the new LBTT system buyers pay tax on amounts between bands, not on the full purchase price of a property.

    Taxation rates in the rest of the UK are different to the LBTT rates in Scotland.

    What are the current LBTT Rates?

    The current Land and Buildings Transaction Tax rates are shown in the table below:

    LBTT Rates (previous home owners)

    Band Normal Rate Additional Property
    * An additionl property purchased for less than £40k will attract 0% tax. For purchases from £40k to £145k the rate will be 3% on full purchase price.
    less than £145k 0% 3%*
    £145k to £250k 2% 5%
    £250k to £325k 5% 8%
    £325k to £750k 10% 13%
    rest over £750k 12% 15%

    For a single property purchase, no tax will be paid on the first £145,000. Between £145,000 and £250,000 buyers will pay 2% within this band, 5% on the portion between £250,000 and £325,000, 10% within the next band up to £750,000 and 12% over that.

    LBTT for buy to let and second homes

    From April 2016 a 3% LBTT surcharge applies to all transactions involing the purchase of an additional property. Additional property types include buy to let investments and second homes. In line with the rest of the UK, the surcharge applies to the full purchase price above an initial threshold of £40,000.

    LBTT for first time buyers

    The Scottish Goverment plan to introduce LBTT first time buyers relief from June 2018, the new threholds are shown in the table below.

    LBTT Rates (first time buyers)

    Band First Time Buyer Rate
    The Scottish Government plan to introduce first time buyer relief from June 2018
    less than £175k 0%
    £175k to £250k 2%
    £250k to £325k 5%
    £325k to £750k 10%
    rest over £750k 12%

    By increasing the initial LBTT threshold for first time buyers to £175k, the Scottish Government predict the majority of first time buyer transactions will attract no tax.

    First time purchases above £175k will also benefit from the first time buyers relief on the portion below the £175k threshold.

    How much LBTT will be payable?

    The LBTT calculators below indicate how much tax will be payable for both single and additional freehold residential property purchases in Scotland.

    LBTT calculations are also now available for first time buyers following Scottish Government plans to introduce first time buyer relief from June 2018.

Single Property


Purchase Price

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Additional Property


Purchase Price

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First Time Buyer


Purchase Price

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This LBTT calculator is designed to give you an idea of your Land and Buildings Transaction Tax liability when buying a freehold residential property in Scotland. LBTT calculations are rounded down to the nearest pound. For SDLT calculations in England and Northern Ireland please use our Stamp Duty Calculator. For LTT calculations in Wales please use our LTT Calculator.

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SDLT Calculator

Stamp duty calculations with the new UK stamp duty thresholds. Calculate your SDLT liability in just one click!

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UK stamp duty rates showing new and old SDLT thresholds. Lookup stamp duty rates in seconds.

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Welsh Stamp Duty

Following changes by the Welsh Government, Land Transaction Tax (LTT) has now replaced Stamp Duty in Wales.

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Scottish Stamp Duty

Following changes in 2015, Stamp Duty in Scotland is now called Land and Buildings Transaction Tax (LBTT).