LBTT Calculator
Land and Buildings Transaction Tax on a home in Scotland, with first-time buyer relief and the 8% Additional Dwelling Supplement.
Result
Total to pay: £1,800.00Estimate
Scotland only. The ADS may be reclaimed if you sell your previous main home within 36 months.
- LBTT
- £1,800.00Estimate
- Additional Dwelling Supplement
- £0.00Estimate
- As a share of the price
- 0.77%Estimate
https://calcgallery.com/home-buying/lbtt-calculator/
Results are arithmetic from the figures you enter, not legal, tax, lending or settlement advice. Fees vary by state, lender and negotiation, and the site quotes none of them. Check your Loan Estimate, Closing Disclosure or settlement statement for the real numbers. Read the full disclaimer
How to use the LBTT Calculator
- Enter the price of the home in Scotland.
- Say whether you are moving home, buying your first home or buying an additional property.
- Read the LBTT, any Additional Dwelling Supplement and the total.
The calculation
LBTT is charged in slices, like income tax: each part of the price is taxed at the rate for the band it falls in. The Additional Dwelling Supplement is different. It is a single percentage of the whole price, added on top.
LBTT 0% to £145,000 (£175,000 first-time) · 2% to £250,000 · 5% to £325,000 10% to £750,000 · 12% aboveADS 8% × whole price, for an additional dwellingtotal = LBTT + ADSLBTT is collected by Revenue Scotland and is due within 30 days of the transaction. Your solicitor normally files the return.
With your numbers
- LBTT is charged on each slice of the price at its band’s rate
- The ADS is 8% of the whole price, on top
Quick reference
Scotland only. The ADS may be reclaimed if you sell your previous main home within 36 months.
| Example | Total to pay |
|---|---|
| £235,000 | £1,800.00 |
| £235,000 first-time buyer | £1,200.00 |
| £400,000 second home | £45,350.00 |
| £180,000 | £700.00 |
| £500,000 | £23,350.00 |
| £900,000 | £66,350.00 |
Where the numbers come from
The fixed figures this calculator relies on, and the published source each one was checked against. How the calculators are built and checked
2 sources
Revenue Scotland, LBTT residential property, https://revenue.scot/taxes/land-buildings-transaction-tax/residential-property
Used for
- LBTT: 2% applies above this.
- LBTT: 5% applies above this.
- LBTT: 10% applies above this.
- LBTT: 12% applies above this.
- LBTT rate above £145,000.
- LBTT rate above £250,000.
- LBTT rate above £325,000.
- LBTT rate above £750,000.
- LBTT first-time buyer relief: nil-rate band raised to this.
Revenue Scotland, ADS, https://revenue.scot/taxes/land-buildings-transaction-tax/additional-dwelling-supplement-ads: "For transactions on or after 5 December 2024 the ADS is 8% of the purchase price"
Used for
- Additional Dwelling Supplement, on the whole price.
Common questions about the LBTT Calculator
- What are the LBTT rates?
- Nothing on the first £145,000, 2% on the part from £145,001 to £250,000, 5% to £325,000, 10% to £750,000 and 12% above. The rates have been the same since April 2021, and the Scottish Budget for 2026-27 kept them.
- How does first-time buyer relief work in Scotland?
- It raises the nil-rate band from £145,000 to £175,000, so a first-time buyer saves up to £600. Unlike in England, the relief is not lost on more expensive homes.
- What is the Additional Dwelling Supplement?
- An extra 8% of the whole price when you buy an additional home for £40,000 or more, such as a second home or buy-to-let. It applies from 5 December 2024. If you are replacing your main home and sell the old one within 36 months, you can claim the supplement back.
- How is ADS different from the English surcharge?
- The English surcharge adds percentage points to each band. The ADS is a flat 8% of the full price, charged on top of the normal LBTT. On a £400,000 second home that is £32,000 on top of £13,350.