How Much LBTT Will I Pay?
Short answer: on a £250,000 home in Scotland a home mover pays £2,100 LBTT, a first-time buyer pays £1,500, and a buyer who already owns a home pays £22,100 including the 8% Additional Dwelling Supplement. The tables below cover prices from £100,000 to £1 million.
LBTT rates in Scotland
Land and Buildings Transaction Tax replaced stamp duty in Scotland in 2015 and is collected by Revenue Scotland. Like stamp duty, it is charged in slices: each rate applies only to the part of the price inside its band.
| Part of the price | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
These are the Revenue Scotland residential bands in force since 1 April 2021. Two extra rules change the bill:
- First-time buyer relief: the 0% band rises from £145,000 to £175,000. Everything else stays the same, so the most it can save is 2% of £30,000, which is £600.
- Additional Dwelling Supplement (ADS): 8% of the whole price for transactions on or after 5 December 2024, on top of normal LBTT. It applies when you will own more than one home at the end of the purchase day, for example a second home or a buy-to-let. It does not apply if the price is under £40,000.
ADS = 8% × full price (if it applies)
LBTT at common prices
| Price | Home mover | First-time buyer | Additional home (with ADS) | Home mover effective rate |
|---|---|---|---|---|
| £100,000 | £0 | £0 | £8,000 | 0% |
| £150,000 | £100 | £0 | £12,100 | 0.07% |
| £175,000 | £600 | £0 | £14,600 | 0.34% |
| £200,000 | £1,100 | £500 | £17,100 | 0.55% |
| £250,000 | £2,100 | £1,500 | £22,100 | 0.84% |
| £300,000 | £4,600 | £4,000 | £28,600 | 1.53% |
| £325,000 | £5,850 | £5,250 | £31,850 | 1.8% |
| £350,000 | £8,350 | £7,750 | £36,350 | 2.39% |
| £400,000 | £13,350 | £12,750 | £45,350 | 3.34% |
| £500,000 | £23,350 | £22,750 | £63,350 | 4.67% |
| £600,000 | £33,350 | £32,750 | £81,350 | 5.56% |
| £750,000 | £48,350 | £47,750 | £108,350 | 6.45% |
| £1,000,000 | £78,350 | £77,750 | £158,350 | 7.83% |
Notice how fast the bill climbs above £325,000: the 10% band means every extra £10,000 of price adds £1,000 of tax. Between £300,000 and £400,000 the home mover's LBTT almost triples, from £4,600 to £13,350.
Worked example: a £350,000 house
A home mover pays nothing on the first £145,000, then:
- 2% of £105,000 (£145,001 to £250,000) = £2,100
- 5% of £75,000 (£250,001 to £325,000) = £3,750
- 10% of £25,000 (£325,001 to £350,000) = £2,500
Total: £8,350. A first-time buyer pays £600 less, £7,750. If the buyer keeps another home, the ADS adds 8% of £350,000 (£28,000), for £36,350.
Things that catch buyers out
- ADS when you buy before you sell. If you still own your old home at the end of the purchase day, you pay the ADS. You can claim it back if you sell your previous main home within 36 months of buying the new one (for purchases from 1 April 2024; it was 18 months before).
- ADS is on the full price. Unlike LBTT, it is not charged in slices, so on a £200,000 buy-to-let it is £16,000 on its own.
- Joint first-time buyers. The relief is for buyers who have never owned a home anywhere in the world; check that it applies to everyone on the purchase.
- England and Wales are different. England and Northern Ireland have stamp duty, Wales has LTT. Compare with how much stamp duty will I pay, or use the stamp duty calculator and the LTT calculator.
- Budget the monthly cost too. Work out the mortgage on the rest of the price with the mortgage repayment calculator.
Your solicitor normally submits the LBTT return and pays the tax to Revenue Scotland as part of the purchase. Rates are from the Revenue Scotland pages on residential LBTT and the Additional Dwelling Supplement.
Try the lbtt calculator (scotland)
Enter your own numbers below, or open the full lbtt calculator (scotland) with the formula and more examples.
This guide is general information with example numbers, not financial, tax or building advice. Your costs and results will differ. Terms
Frequently asked questions
How much LBTT on a £300,000 house?
£4,600 for a home mover, £4,000 for a first-time buyer, and £28,600 if the 8% Additional Dwelling Supplement applies.
Do first-time buyers pay LBTT in Scotland?
Not on homes up to £175,000. Above that they pay the normal rates, so the relief saves at most £600.
What is the ADS rate in Scotland?
8% of the full price for purchases on or after 5 December 2024, on top of LBTT. It does not apply under £40,000.
Can I get the ADS back?
Yes, if you sell your previous main home within 36 months of buying the new one and you live in the new home as your main residence.