By city
Stamp duty (LBTT) in Edinburgh
Scotland’s capital is where the 10% LBTT band, starting at £325,000, catches the most buyers.
Checked by Radif Partners · Editorial policy · How we calculate
Edinburgh buyers do not pay Stamp Duty Land Tax but Scotland’s Land and Buildings Transaction Tax, collected by Revenue Scotland. The average home in the City of Edinburgh sold for £303,965 in July 2026, on the UK House Price Index, and LBTT on that price is £4,798 for a buyer who will own only that home. Home movers paid £376,537 on average, above the £325,000 point where Scotland’s 10% band begins, so their tax rises to £11,003. First-time buyers paid £254,542 on average; their relief lifts the nil band to £175,000 and brings the bill to £1,727. Second homes and rentals pay the Additional Dwelling Supplement of 8% of the whole price on top: £24,317 on the average, £29,115 in all.
More options: commercial property, company relief
Land and Buildings Transaction Tax · Scotland
£4,798
1.6% of £303,965 · 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% | £2,698 |
Return and payment due within 30 days of completion.
Same purchase elsewhere in the UK
The £325,000 threshold
LBTT charges 5% between £250,001 and £325,000, then 10% up to £750,000. Edinburgh’s average sale sits just below £325,000, its average mover purchase above it. Each £10,000 spent above the threshold costs £1,000 in tax, twice the English rate at the same price.
| Price (Edinburgh averages) | LBTT | SDLT at the same price | Difference |
|---|---|---|---|
| £246,563 | £2,031 | £2,431 | -£400 |
| £303,965 | £4,798 | £5,198 | -£400 |
| £376,537 | £11,003 | £8,826 | £2,177 |
| £384,727 | £11,822 | £9,236 | £2,586 |
| £460,502 | £19,400 | £13,025 | £6,375 |
| £705,469 | £43,896 | £25,273 | £18,623 |
Tenement flats, terraces and villas
| Home | Average price | First-time buyer | One home | Additional property |
|---|---|---|---|---|
| Flat or maisonette | £246,563 | £1,431 | £2,031 | £21,756 |
| Terraced house | £384,727 | £11,222 | £11,822 | £42,600 |
| Semi-detached house | £460,502 | £18,800 | £19,400 | £56,240 |
| Detached house | £705,469 | £43,296 | £43,896 | £100,333 |
| All sales | £303,965 | £4,198 | £4,798 | £29,115 |
The average Edinburgh flat, £246,563, costs a first-time buyer £1,431. Detached houses average £705,469, which takes them into the 10% band for most of their price. Prices moved 4.0% over the year to July 2026.
Second homes and the ADS
The supplement is a flat percentage of the whole price, so it weighs most on cheap properties. It applies from £40,000, counts homes owned anywhere in the world, and treats a married couple, civil partners or cohabitants, with their children under 16, as one buyer. A rental flat bought as an investment never qualifies for a repayment. See the ADS page and the repayment rules.