LBTT Calculator (Scotland)
Work out the Land and Buildings Transaction Tax on a Scottish property purchase, including the 8% Additional Dwelling Supplement.
Calculator
LBTT Calculator (Scotland)
Work out the Land and Buildings Transaction Tax on a Scottish property purchase, including the 8% Additional Dwelling Supplement.
Scotland only (LBTT via Revenue Scotland). The ADS is 8% of the whole price, not just the slice above a threshold, and applies to any additional dwelling worth £40,000 or more. First-time-buyer relief does not apply to an additional property.
How LBTT works in Scotland
Scotland does not use Stamp Duty Land Tax. Property purchases there are subject to Land and Buildings Transaction Tax (LBTT), collected by Revenue Scotland, with its own bands: nothing on the first £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000 and 12% above. Each rate applies only to the part of the price within that band.
If you are buying an additional dwelling, a buy-to-let or a second home, the Additional Dwelling Supplement adds 8% on top. Crucially the ADS is charged on the entire purchase price, not just the slice above a threshold, so on a £200,000 second home the ADS alone is £16,000. It applies where the property bought is worth £40,000 or more.
First-time buyers get a relief that raises the zero-rate band to £175,000, worth up to £600. It only applies when you are not also buying an additional property. There is no non-resident surcharge in Scotland.
If you sell your previous main home within 36 months of buying the new one, ADS paid can be reclaimed. The rules around replacement of a main residence and joint buyers are easy to get wrong, so it is worth checking before completion.
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