Scotland LBTT Bands 2026
| Band | Standard rate | First-time buyer |
|---|---|---|
| Up to £145,000 | 0% | 0% (up to £175k) |
| £145,001 – £175,000 | 2% | 0% |
| £175,001 – £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% of the whole price for second homes/buy-to-lets, refundable if the previous main residence is sold within 36 months.
Frequently Asked Questions
Land and Buildings Transaction Tax (LBTT) is Scotland's equivalent of stamp duty, replacing SDLT in Scotland since 2015. It uses its own bands, set by Revenue Scotland.
The Additional Dwelling Supplement (ADS) adds a flat 8% of the whole purchase price on top of standard LBTT, for any additional residential property costing £40,000 or more.
Yes — first-time buyers get a nil-rate band raised to £175,000 (versus £145,000 standard), saving up to £600.