Land and buildings transaction tax calculator

To calculate the Land and Buildings Transaction Tax that may be payable on your planned purchase, simply put the purchase price into our calculator. It is important to note that this is an indicator only, your solicitor or tax consultant will advise you as to the actual tax that must be paid on completion.

Land and buildings transaction tax rates

LBTT is paid at different rates based on the purchase price of the property you are buying, the table below outlines the current rates and thresholds. Note - different rates apply to first time buyers and those purchasing a second, or additional, property.

First time buyer LBTT rates

Buyers purchasing their first property in Scotland benefit from a first time buyers relief, which increases the residential nil rate band of LBTT from £145,000 to £175,000.

LBTT rates on additional properties (second homes/buy-to-let)

The LBTT Additional Dwelling Supplement (ADS) on additional residential properties (such as second homes and buy-to-let property) increased from 4% to 6% with effect from 16 December 2022.