UK Stamp Duty Calculator — Scotland (LBTT)
Calculate Scottish Land and Buildings Transaction Tax (LBTT). First-time buyer relief up to £175k. Additional Dwelling Supplement (ADS) 6%.
Other🇬🇧UK · Tax Year 2026/27Reviewed No sign-up · Runs in your browser
Property Details
£350,000
Stamp Duty (SDLT)
SDLT Payable
£7,500
Effective rate: 2.14%
£125,000 - £250,000 @ 2%£2,500
£250,000 - £350,000 @ 5%£5,000
Property Price
£350,000
SDLT
£7,500
Total Cost
£357,500
For estimation only. Not professional financial, tax, or legal advice. Consult a qualified advisor before making decisions. Full disclaimer.
How it works
Land and Buildings Transaction Tax (LBTT) — Scotland
LBTT replaced SDLT in Scotland in April 2015. It is administered by Revenue Scotland, not HMRC. The bands differ from SDLT — most notably a lower £145k nil-rate threshold and a steeper top band at 12%.
Current residential bands (2026)
- Up to £145,000: 0% (or up to £175,000 for first-time buyers)
- £145,001 – £250,000: 2%
- £250,001 – £325,000: 5%
- £325,001 – £750,000: 10%
- Above £750,000: 12%
- Additional Dwelling Supplement (second home / BTL): +6% on full price
Official source: Revenue Scotland — LBTT.
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