UK Stamp DutyLand and Buildings Transaction Tax in Scotland
Scotland charges Land and Buildings Transaction Tax (LBTT), collected by Revenue Scotland, instead of Stamp Duty Land Tax. The residential rates below are from the Revenue Scotland page read on 13 November 2026; the page was revised on 28 August 2026 and shows the rates as of 1 April 2021.
Residential rates
| Portion of the price | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
First-time buyers
The first band is raised from £145,000 to £175,000, so the tax is nothing up to £175,000 and the other bands are unchanged. At £250,000 that is £1,500 for a first-time buyer instead of £2,100.
Additional Dwelling Supplement
When you buy an additional residential property for £40,000 or more, an extra 8% of the whole price is added. At £250,000 the LBTT is £2,100 and the supplement is £20,000, so £22,100 in all. The 8% applies to transactions on or after 5 December 2024 unless the contract was made on or before 4 December 2024, when the earlier 6% applies. You can claim a repayment if you sell your previous main home within 36 months (18 months before 1 April 2024), and live in the new one as your only or main residence.
Non-residential property
| Portion of the price | Rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 to £250,000 | 1% |
| Over £250,000 | 5% |
| Price | Standard | First-time buyer | With the supplement |
|---|---|---|---|
| £150,000 | £100 | £0 | £12,100 |
| £200,000 | £1,100 | £500 | £17,100 |
| £250,000 | £2,100 | £1,500 | £22,100 |
| £300,000 | £4,600 | £4,000 | £28,600 |
| £400,000 | £13,350 | £12,750 | £45,350 |
| £500,000 | £23,350 | £22,750 | £63,350 |
| £750,000 | £48,350 | £47,750 | £108,350 |
| £1,000,000 | £78,350 | £77,750 | £158,350 |
Scottish leases are charged differently and are not calculated here.
Common questions
What is the Additional Dwelling Supplement?
An extra 8% of the whole price, added to any LBTT, when you buy an additional residential property in Scotland (transactions from 5 December 2024; Revenue Scotland says it was 6% before). It applies when the price is £40,000 or more.
Is there first-time buyer relief in Scotland?
Yes: Revenue Scotland says the nil-rate band rises from £145,000 to £175,000 for a first-time buyer, so the relief is worth at most £600.
Sources
- England and Northern Ireland Stamp Duty Land Tax: GOV.UK, "Residential property rates" (gov.uk), "Stamp Duty Land Tax: buying an additional residential property" (gov.uk) and "Rates for non-residential and mixed land and property" (gov.uk), read on 13 November 2026.
- Wales Land Transaction Tax: GOV.WALES, "Land Transaction Tax rates and bands" (gov.wales), read on 13 November 2026; the page shows it was last updated on 10 December 2024.
- Scotland Land and Buildings Transaction Tax: Revenue Scotland, "Residential property", "The Additional Dwelling Supplement (ADS)" and "Non-residential property" (revenue.scot), read on 13 November 2026.
Rates read on 13 November 2026 from GOV.UK, GOV.WALES and Revenue Scotland for freehold residential purchases. They change with Budgets: check the current rate with HMRC (England and Northern Ireland) or the Welsh Revenue Authority (Wales) before you buy. Scotland charges Land and Buildings Transaction Tax, from Revenue Scotland. This site is independent and gives arithmetic, not legal or tax advice.