Land and Buildings Transaction Tax Calculator

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Calculate Land and Buildings Transaction Tax for properties in Scotland

Land and Buildings Transaction Tax (LBTT) replaced Stamp Duty in Scotland on 1st April 2015. LBTT has 5 residential tax bands and 3 commercial tax bands. The tax to be paid will depend on the price of the property. If the purchase price of the property is below £145,000 then no Land and Buildings Transaction Tax would need to be paid.


The amount of tax to pay is calculated by taking into account the bands the purchase price falls into (property tax bands highlighted in the table). The percentage rate for each band in LBTT is applied only to the part of the price over the relevant threshold and up to the next threshold.

Use our calculator below to work out how much Land and Buildings Transaction Tax you would need to pay.

First time buyer relief only applies to contracts entered into on or after 9th February 2018 and where the date of entry (completion) is on or after 30th June 2018.
The purchase must be of residential property and must include a dwelling.
The purchaser must be a first time purchaser and intends to occupy the dwelling as their normal or main residence.
The purchase must not be a “linked” transaction nor one to which ADS (Additional Dwelling Supplement) applies.

In April 2016 an Additional Dwelling Supplement was introduced for buyers who own an existing property. You can read more about this surcharge in our blog post.

Tax payable:

£17,350 £16,750 £10,050

Your effective tax rate is 3.94% 3.81% 2.28%

What kind of Land and Buildings Transaction Tax bands are there?

LBTT is a tax applied to residential and commercial land and buildings transactions (including commercial purchases and commercial leases) where a chargeable interest is acquired.

Residential Rates
Purchase Price Rate - on that portion of purchase price
Up to £145,000 0%
Above £145,000 to £250,000 2%
Above £250,000 to £325,000 5%
Above £325,000 to £750,000 10%
Over £750,000 12%
Correct from 1st April 2016
Residential Rates
Purchase Price Rate - on that portion of purchase price
Up to £175,000 0%
Above £175,000 to £250,000 2%
Above £250,000 to £325,000 5%
Above £325,000 to £750,000 10%
Over £750,000 12%
Correct from 1st April 2016
Non Residential Rates
Purchase Price Rate - on that portion of purchase price
Up to £150,000 0%
Above £150,000 to £350,000 3%
Above £350,000 4.5%
Correct from 1st April 2016

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