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.
Additional Dwelling Supplement (ADS) calculator
For a second home or buy-to-let, this doubles as an ADS calculator for Scotland: select "second home / BTL" above and it adds the flat 8% Additional Dwelling Supplement on the whole price on top of standard LBTT, from the £40,000 threshold. If you sell your previous main residence within 36 months you can reclaim the ADS — see the stamp duty refund calculator.
Revenue Scotland LBTT — how this calculator works
This Land and Buildings Transaction Tax calculator applies the published Revenue Scotland bands deterministically to your price and buyer type. It is an independent estimate, not the official Revenue Scotland calculator — confirm your figure on revenue.scot before you commit.