LBTT Calculator (Scotland)
Scotland's stamp duty equivalent, administered by Revenue Scotland. The calculator above uses England/NI bands as a baseline; LBTT bands differ — see the table.
Updated May 2026, using HMRC 2026/27 rates and current ONS / gov.uk figures.
Scottish LBTT bands (2026/27):
| Slice | Rate |
|---|---|
| £0 – £145,000 | 0% |
| £145,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| £750,000+ | 12% |
First-time buyer relief: 0% to £175,000. Additional Dwelling Supplement: +6%.
How it works. LBTT tiered bands as published by Revenue Scotland. Calculator uses SDLT bands for the working — for precise LBTT use Revenue Scotland's official calculator.
Worked examples
£250,000 Scottish main residence: LBTT £2,100 (2% on the £105k above £145k).
£500,000 second home: LBTT ~£53,350 (LBTT + 6% ADS).
Sources:
Revenue Scotland LBTT
· retrieved 2026-05-12.
Frequently asked questions
How does this differ from English SDLT?
Different bands, different thresholds, slightly different first-time buyer relief, different surcharge percentage (6% vs 5%).
Should I use this calculator or the SDLT one?
Use this for properties in Scotland; use the SDLT calculator for properties in England, Wales (LTT) and Northern Ireland (SDLT).