Calculators
LBTT calculator for Scotland
Land and Buildings Transaction Tax only, with Revenue Scotland’s bands and the Additional Dwelling Supplement.
Checked by Radif Partners · Editorial policy · How we calculate
A £300,000 home in Scotland costs £4,600 of Land and Buildings Transaction Tax for a buyer who will own nothing else, £4,000 for a first-time buyer and £28,600 for someone adding a second home. LBTT is collected by Revenue Scotland on the bands in force since 1 April 2021: nothing up to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000 and 12% above. First-time buyers have a nil band stretched to £175,000, which saves up to £600 at any price. The Additional Dwelling Supplement is a separate charge of 8% on the whole price, due from £40,000 when a buyer ends up owning more than one dwelling, and on every home a company buys. There is no surcharge for buyers living abroad. The return and the tax are due within 30 days of the effective date.
More options: commercial property, company relief
Land and Buildings Transaction Tax · Scotland
£4,600
1.5% of £300,000 · rule applied: Standard residential rates
| Portion | Rate | Tax |
|---|---|---|
| £0 to £145,000 | 0% | £0 |
| £145,000 to £250,000 | 2% | £2,100 |
| £250,000 to £325,000 | 5% | £2,500 |
Return and payment due within 30 days of completion.
Same purchase elsewhere in the UK
Three situations, three different Scottish bills
The calculator opens on Scotland and stays there. What changes the answer is your position on the day of entry. A first-time buyer gets the wider nil band, provided every buyer has never owned a dwelling anywhere. A buyer who will own one home only, including someone whose previous main home was sold before the new one, pays the standard bands. A buyer who will own two or more dwellings pays the same bands plus the supplement on the whole price.
| Price | First-time buyer | Only home | Additional dwelling |
|---|---|---|---|
| £180,000 | £100 | £700 | £15,100 |
| £260,000 | £2,000 | £2,600 | £23,400 |
| £340,000 | £6,750 | £7,350 | £34,550 |
| £450,000 | £17,750 | £18,350 | £54,350 |
| £650,000 | £37,750 | £38,350 | £90,350 |
The gap between the second and third columns is the supplement alone, and it grows in a straight line with the price because it has no bands. The gap between the first two columns never exceeds £600.
How the bands are applied
| 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% |
| Above £750,000 | 12% |
Each rate only touches the slice of the price inside its band. Revenue Scotland’s own illustration is a £235,000 purchase, which pays £1,800: nothing on the first £145,000 and 2% on the rest. The calculator reproduces that figure to the pound, and the £875,000 example from the same guidance, £63,350. The detail under the result lists every slice so you can see where the cost comes from.
Sharing a result with your solicitor
Every figure on the result panel can be copied as a link that reopens the calculator with the same price and situation. Solicitors in Scotland file the LBTT return online and pay the tax on your behalf, usually from funds you send before the date of entry, so arriving with the right amount saves a round of emails. If your offer is still being negotiated, try a few prices: because Scottish bands rise in steps of 3% or more, an extra £10,000 near £325,000 costs noticeably more tax than the same amount lower down. At £320,000 the bill is £5,600; at £330,000 it is £6,350.
What the calculator does not cover
Commercial and mixed-use property in Scotland uses its own table; tick “non-residential” in the advanced options. Leases with rent, purchases of several dwellings at once and partial relief claims need a solicitor’s review, and the figure here should be read as the starting point for that conversation. To check an amount against the authority, use the Revenue Scotland calculator, which works from the same bands. For the supplement in detail, the ADS guide explains who counts as one buyer and when a company pays.