Glasgow has seen the largest residential price growth of any Scottish city over the past decade — up 62% between 2014-15 and 2024-25 (Registers of Scotland). At £237,000, Glasgow's average price sits above Scotland's £145,000 standard LBTT nil-rate band but below the £175,000 first-time-buyer band only by a small margin.
Average price source: ONS UK House Price Index (home-mover average), May 2026 (provisional).
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. Glasgow's average property price is £237,000 (ONS UK House Price Index (home-mover average), May 2026 (provisional)) — enter your own price above for an exact LBTT figure.
Glasgow's average house price rose 62% between 2014-15 and 2024-25 (Registers of Scotland) — the largest increase of any Scottish city. As prices climbed while LBTT bands stayed fixed, more Glasgow purchases now fall into taxable bands than a decade ago.
No — LBTT bands are set nationally (Scotland (LBTT)), not by city. Glasgow doesn't have its own rates; what varies locally is the average property price, which changes how much tax a typical purchase attracts.