By city
Stamp duty (LBTT) in Aberdeen
One of the few large cities in Britain where the average home sells below the nil band of its purchase tax.
Checked by Radif Partners · Editorial policy · How we calculate
The average home in the City of Aberdeen sold for £130,689 in July 2026, according to the UK House Price Index, 8.7% less than a year earlier. That is below £145,000, the top of the nil band of Scotland’s Land and Buildings Transaction Tax, so a buyer who will own only that home pays £0. First-time buyers paid £110,389 and home movers £169,545; the movers’ average just crosses the nil band and costs £490. The contrast with a second home is stark: the Additional Dwelling Supplement takes 8% of the whole price from £40,000, so a landlord buying at the city average pays £10,455, and on the £92,897 average flat, £7,431. In Aberdeen, the tax on a home is almost entirely a question of whether it is your only one.
More options: commercial property, company relief
Land and Buildings Transaction Tax · Scotland
£0
0% of £130,689 · rule applied: Standard residential rates
| Portion | Rate | Tax |
|---|---|---|
| £0 to £145,000 | 0% | £0 |
Return and payment due within 30 days of completion.
Same purchase elsewhere in the UK
When the supplement is the whole bill
For an owner-occupier, nothing at all is due on the average Aberdeen sale; among the cities in this guide only Swansea, under the Welsh nil band, is in the same position. For a second home or rental the ADS turns that zero into a bill of 8% of the price or more, because it is charged on every pound, not on a slice.
| Aberdeen average price | LBTT, one home | LBTT + ADS | Effective rate with ADS |
|---|---|---|---|
| £92,897 | £0 | £7,431 | 8% |
| £110,389 | £0 | £8,831 | 8% |
| £130,689 | £0 | £10,455 | 8% |
| £145,174 | £3 | £11,616 | 8% |
| £169,545 | £490 | £14,053 | 8.3% |
| £180,789 | £715 | £15,178 | 8.4% |
| £299,438 | £4,571 | £28,526 | 9.5% |
Prices by type of home
| Home | Average price | First-time buyer | One home | Additional property |
|---|---|---|---|---|
| Flat or maisonette | £92,897 | £0 | £0 | £7,431 |
| Terraced house | £145,174 | £0 | £3 | £11,616 |
| Semi-detached house | £180,789 | £115 | £715 | £15,178 |
| Detached house | £299,438 | £3,971 | £4,571 | £28,526 |
| All sales | £130,689 | £0 | £0 | £10,455 |
Only the detached average, £299,438, goes beyond £250,000 and into the 5% band. Over the year to July 2026 the city’s index moved -8.7%; when prices fall, more homes drop into the nil band and the tax on them reaches zero.
Moving within the city
A family selling a flat to buy a semi at £180,789 pays £715 if the flat is sold first. If the purchase completes first, the ADS of £14,463 is due too, then repayable if the flat sells within 36 months (ADS repayment). Selling first matters far more in Scotland, where the ADS is a share of the whole price, than in England.