Edinburgh uses LBTT, not SDLT — its own bands and its own Additional Dwelling Supplement (ADS) for second homes. At £314,321, Edinburgh's average price is well above Scotland's £145,000 standard nil-rate band and above the £175,000 first-time-buyer band, so most Edinburgh buyers pay LBTT even with first-time-buyer relief applied.
Average price source: ESPC House Price Report (Aug–Oct 2025), August–October 2025.
Scotland LBTT Bands 2026
| Band | Standard rate | First-time buyer |
|---|---|---|
| Up to £145,000 | 0% | 0% (up to £175k) |
| £145,001 – £250,000 | 2% | 2% |
| £250,001 – £325,000 | 5% | 5% |
| £325,001 – £750,000 | 10% | 10% |
| Above £750,000 | 12% | 12% |
Additional Dwelling Supplement (ADS) adds a flat 8% for second homes/buy-to-lets.
Frequently Asked Questions
It depends on the price, buyer type and region. Edinburgh's average property price is £314,321 (ESPC House Price Report (Aug–Oct 2025), August–October 2025) — enter your own price above for an exact LBTT figure.
The LBTT bands themselves are the same across all of Scotland — Edinburgh doesn't have its own rates. What differs is the average price: at £314,321 (ESPC, Aug–Oct 2025), Edinburgh sits well above Scotland's £145,000 nil-rate threshold, so Edinburgh buyers typically pay more LBTT in cash terms than buyers in lower-priced parts of Scotland, simply because property costs more.
No — LBTT bands are set nationally (Scotland (LBTT)), not by city. Edinburgh doesn't have its own rates; what varies locally is the average property price, which changes how much tax a typical purchase attracts.