Free Tool

Scottish LBTT Calculator

Work out your Land and Buildings Transaction Tax instantly. Covers standard rates, first-time buyer relief and the Additional Dwelling Supplement for second homes and buy-to-let.

This calculator gives an estimate based on standard 2026/27 Revenue Scotland LBTT rates and is for guidance only — always confirm your exact liability with your solicitor before completion. First-time buyer relief and standard rates cannot both apply if the additional dwelling supplement is due; ADS is charged on top of standard rates.

Understanding LBTT in Scotland

Land and Buildings Transaction Tax (LBTT) replaced Stamp Duty in Scotland in 2015 and is charged on a banded basis: you only pay each rate on the portion of the price that falls within that band, not on the whole purchase price.

First-time buyers benefit from a raised nil-rate threshold of £175,000, worth up to £600 in relief. If you're purchasing an additional residential property — a second home, holiday home or buy-to-let — the Additional Dwelling Supplement (ADS) adds a flat 8% on top of standard rates, applied to the entire purchase price.

LBTT is paid by the buyer and must be filed with Revenue Scotland within 30 days of completion, usually handled by your solicitor as part of conveyancing.

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