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LBTT Scotland 2026/27
Standard LBTT: £1,500 · First-time buyer: £900
Standard LBTT
£1,500
First-time buyer
£900
Saves £600 vs standard
With 8% ADS
£19,100
Buy-to-let or 2nd home
| Band | Rate | Taxable | Tax |
|---|---|---|---|
| Up to £145,000 | 0% | £145,000 | — |
| £145,001 - £250,000 | 2% | £75,000 | £1,500 |
| £250,001 - £325,000 | 5% | — | — |
| £325,001 - £750,000 | 10% | — | — |
| Over £750,000 | 12% | — | — |
| Total LBTT | £1,500 | ||
| Scotland (LBTT) | £1,500 |
| England (SDLT) | £1,900 |
| Difference | Scotland saves £400 |
English SDLT nil rate reverted to £125,000 from April 2025. Scotland is now cheaper at most prices up to ~£400,000.
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.