LBTT Calculator Scotland
Calculate Land and Buildings Transaction Tax for Scottish property purchases with first-time buyer relief and ADS.
Land and Buildings Transaction Tax Calculator
Enter your property details to calculate LBTT due in Scotland
Understanding LBTT in Scotland
What is LBTT?
Land and Buildings Transaction Tax (LBTT) is a tax applied to residential and commercial property purchases in Scotland. It replaced UK Stamp Duty Land Tax (SDLT) for Scottish transactions from 1 April 2015 and is administered by Revenue Scotland.
How LBTT Works
LBTT uses a progressive tax system, similar to income tax. You only pay the higher rate on the portion of the purchase price within each band, not on the entire price. This is different from the old "slab" system.
First-Time Buyer Relief
- Threshold raised from £145,000 to £175,000
- Maximum saving of £600
- Must never have owned property anywhere in the world
- Property must be your main residence
Additional Dwelling Supplement
- 6% ADS on total purchase price
- Applies to second homes and buy-to-let
- Properties over £40,000 threshold
- May be reclaimed if selling previous home within 18 months