By city
Stamp duty (LBTT) in Glasgow
A Glasgow flat averages £162,766: at that price the Scottish first-time buyer relief decides almost the whole bill.
Checked by Radif Partners · Editorial policy · How we calculate
Glasgow buyers pay Land and Buildings Transaction Tax, Scotland’s replacement for stamp duty. The average home in the City of Glasgow sold for £193,675 in July 2026, according to the UK House Price Index, and LBTT on that price is £973 for a buyer who will own only that home. First-time buyers paid £174,386 on average, which is inside the £175,000 nil band their relief provides, so a typical first purchase costs £0. The relief is worth at most £600 and, unlike the English one, never disappears at a higher price. The average flat, at £162,766, costs £355 for an owner-occupier, but £13,376 for a landlord, because the Additional Dwelling Supplement adds 8% of the whole price, which on a cheap flat is far more than the tax itself.
More options: commercial property, company relief
Land and Buildings Transaction Tax · Scotland
£973
0.5% of £193,675 · rule applied: Standard residential rates
| Portion | Rate | Tax |
|---|---|---|
| £0 to £145,000 | 0% | £0 |
| £145,000 to £250,000 | 2% | £974 |
Return and payment due within 30 days of completion.
Same purchase elsewhere in the UK
First-time buyer relief at Glasgow prices
Scotland’s relief works by moving the nil band up, from £145,000 to £175,000. Below £145,000 it changes nothing, between the two thresholds it removes the tax, and above £175,000 it saves a fixed £600.
| Price | First-time buyer | Without relief | Saving |
|---|---|---|---|
| £120,000 | £0 | £0 | £0 |
| £150,000 | £0 | £100 | £100 |
| £174,386 | £0 | £587 | £587 |
| £175,000 | £0 | £600 | £600 |
| £200,000 | £500 | £1,100 | £600 |
| £250,000 | £1,500 | £2,100 | £600 |
Glasgow homes by type
| Home | Average price | First-time buyer | One home | Additional property |
|---|---|---|---|---|
| Flat or maisonette | £162,766 | £0 | £355 | £13,376 |
| Terraced house | £249,421 | £1,488 | £2,088 | £22,041 |
| Semi-detached house | £304,524 | £4,226 | £4,826 | £29,187 |
| Detached house | £501,979 | £22,947 | £23,547 | £63,705 |
| All sales | £193,675 | £373 | £973 | £16,467 |
Flats are the cheapest homes in the city at £162,766 on average, but semis (£304,524) and detached houses (£501,979) reach the 5% and 10% bands. Prices moved 2.6% over the year to July 2026.
Letting a Glasgow flat
For an investor the supplement is most of the bill. On a £150,000 flat the ADS (£12,000) is far larger than the LBTT itself (£100). It applies to companies on every purchase, even their first, and to an individual who keeps any other home, anywhere in the world. Only a buyer replacing a main residence can get it back, and only if the old home sells within 36 months; see ADS repayment.