LBTT Scotland 2026/27
LBTT on a £1,500,000 house in Scotland
Standard LBTT: £138,350 · First-time buyer: £137,750
Standard LBTT
£138,350
First-time buyer
£137,750
Saves £600 vs standard
With 8% ADS
£258,350
Buy-to-let or 2nd home
Standard LBTT breakdown
| Band | Rate | Taxable | Tax |
|---|---|---|---|
| Up to £145,000 | 0% | £145,000 | — |
| £145,001 - £250,000 | 2% | £105,000 | £2,100 |
| £250,001 - £325,000 | 5% | £75,000 | £3,750 |
| £325,001 - £750,000 | 10% | £425,000 | £42,500 |
| Over £750,000 | 12% | £750,000 | £90,000 |
| Total LBTT | £138,350 | ||
Scotland vs England on £1,500,000
| Scotland (LBTT) | £138,350 |
| England (SDLT) | £93,750 |
| Difference | England saves £44,600 |
English SDLT nil rate reverted to £125,000 from April 2025. Scotland is now cheaper at most prices up to ~£400,000.
Different price? Use the full calculator
Enter any price between £50,000 and £3,000,000 with full breakdown for standard, first-time buyer, and ADS scenarios.
Open LBTT Calculator →These figures are estimates based on 2026/27 LBTT rates and do not include solicitor fees, searches, or other transaction costs. ADS is refundable if you sell your previous main residence within 18 months — see our ADS refund guide. Always confirm the final figure with your solicitor before exchanging.