Scotland · Free · Last checked 2026-08-13
LBTT Calculator Scotland
LBTT calculator Scotland: estimate Land and Buildings Transaction Tax on a residential property purchase, including first-time buyer relief and the Additional Dwelling Supplement.
Calculate LBTT
£
The Additional Dwelling Supplement (ADS) is normally 8% of the price when it applies. This simple tool does not decide all ADS eligibility questions.
Scottish LBTT bands
| Purchase-price portion | LBTT rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001–£250,000 | 2% |
| £250,001–£325,000 | 5% |
| £325,001–£750,000 | 10% |
| Above £750,000 | 12% |
Qualifying first-time buyers have a nil-rate threshold of £175,000, potentially reducing LBTT by up to £600. ADS is currently 8% of the entire purchase price where it applies.
Sources and methodology
Last checked: 2026-08-13. The calculation uses current residential LBTT bands and the published ADS rate. It is not a tax return or legal assessment.