This Scotland LBTT calculator estimates Land and Buildings Transaction Tax on a residential purchase. The price is sliced across bands. You do not pay one rate on the whole price. The Scottish Budget for 2026 to 2027 left the residential bands where they were: 0% to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000, and 12% above that. First-time buyer relief raises the nil-rate band from £145,000 to £175,000, which is worth up to £600. An additional dwelling pays those standard slices and then the additional dwelling supplement, 8% of the whole price, for a transaction on or after 5 December 2024.
The sample is a £250,000 purchase that replaces a main home. The calculator shows £2,100.00. The same price in England, on the Stamp Duty Land Tax page, is £2,500.00, because England’s nil-rate band ends at £125,000 rather than £145,000. The same price in Wales is £1,500.00 of main-rate Land Transaction Tax, because the Welsh nil-rate band runs to £225,000. The three taxes are different statutes. This page does not calculate SDLT or LTT. The headline rounds the total down to the nearest pound, which is what the LBTT return asks for. The lines under the headline keep the pence before that rounding.
How to use this calculator
- Enter the chargeable consideration in pounds. The sample, 250000, means a £250,000 purchase price. Do not enter the deposit alone.
- Choose the buyer. “Replacing your main home” uses the standard residential bands and does not add the supplement. “First-time buyer” subtracts the relief, up to £600. “Additional dwelling” adds 8% of the price when the price is £40,000 or more.
- Press Calculate. The headline is the LBTT in pounds, rounded down. The lines under it show the tax before the supplement, the supplement itself, and the standard tax with no first-time buyer relief.
- If you are replacing a main home, do not choose the additional-dwelling row just because you owned a home in the past. The supplement is about what you own at the end of the day, under the Revenue Scotland rules, not about having bought before.
How 2026 residential LBTT is sliced
Standard residential LBTT is £0 on the first £145,000, 2% on the next £105,000 (the slice from £145,000 to £250,000), 5% on the next £75,000 (up to £325,000), 10% on the next £425,000 (up to £750,000), and 12% on anything above £750,000. A £250,000 purchase uses only the first two slices: £0 plus 2% of £105,000, which is £2,100. A £300,000 purchase adds 5% of £50,000, which is £2,500, for a total of £4,600. A £400,000 purchase adds 10% of the £75,000 above £325,000, which is £7,500, for a total of £13,350. The effective rate is that tax divided by the price. On £250,000 it is 0.84%, well below the 2% band the price just reached, because the first £145,000 was free.
First-time buyer relief is not a separate rate card with its own upper cliff. Revenue Scotland describes it as tax not being charged on the first £175,000. In arithmetic that is the standard calculation minus 2% of the slice between £145,000 and £175,000, and that slice is at most £30,000, so the relief is at most £600. At £150,000 the ordinary tax is £100 and the relief wipes it out. At £175,000 the ordinary tax is £600 and the relief wipes that out too. At £200,000 the ordinary tax is £1,100 and the relief is still £600, so the tax is £500. At £400,000 the ordinary tax is £13,350 and the relief is still £600, so the tax is £12,750. There is no £500,000 price at which the entire relief disappears. England’s first-time buyer relief does have that cliff. This Scottish relief does not.
The additional dwelling supplement is not a higher set of slices. It is 8% of the consideration, added to the ordinary LBTT, when the price is £40,000 or more. At £250,000 the ordinary tax is £2,100 and the supplement is £20,000, so the headline is £22,100. At £300,000 the ordinary tax is £4,600 and the supplement is £24,000, so the headline is £28,600. At £40,000 the ordinary tax is £0 and the supplement is £3,200. At £39,999 the supplement is not charged. First-time buyer relief is not available on a transaction the supplement applies to, and this form does not try to combine them. If you sell a previous main home later and claim a repayment of the supplement, that repayment is a later event. The calculator will not reserve it.
Pence are dropped once, on the total. A price of £145,001 produces 2% of £1, which is £0.02, and the headline is £0.00. A price of £145,050 produces £1.00, which survives the rounding. Whole-pound examples such as £250,000 are already on a pound, so the headline and the detail line match. Scotland does not add the 2 percentage point non-UK resident surcharge that SDLT can add. Do not lift these bands by 2 points because a buyer lives outside the UK.
Formula
Residential LBTT, rates in the Scottish Budget 2026 to 2027 ready reckoner. Consideration in pounds. Standard slices: 0% to £145,000 2% on £145,000.01 to £250,000 5% on £250,000.01 to £325,000 10% on £325,000.01 to £750,000 12% above £750,000 First-time buyer relief = 2% of the part of the price that falls between £145,000 and £175,000, and never more than £600 First-time buyer LBTT = standard LBTT − that relief, not below zero Additional dwelling supplement = 8% of the price when the price is £40,000 or more; otherwise £0 The supplement is added to standard LBTT. It is not combined with first-time buyer relief. Headline = the total, rounded down to the nearest pound Effective rate = headline ÷ price
A £450,000 standard purchase is £2,100 on the slice up to £250,000, £3,750 on the £75,000 taxed at 5%, and £12,500 on the £125,000 taxed at 10%. The total is £18,350, an effective rate of 4.08%. The England SDLT page shows £12,500 on the same price for someone replacing a main home. Scotland is £5,850 higher there because the 10% band starts at £325,000 in Scotland and at £925,000 in England. At £250,000 the comparison runs the other way: £2,100 of LBTT against £2,500 of SDLT.
An additional dwelling at £450,000 would add 8% of £450,000, which is £36,000, to the £18,350, for a headline of £54,350. That supplement is a flat percentage of the price, not five extra points on each slice. England’s higher rates for an additional dwelling are a different structure, and at £450,000 that England page shows £35,000. The two “additional home” buttons are not interchangeable. A non-resident SDLT surcharge has no switch on this form because LBTT does not use that surcharge.
Worked Scotland LBTT examples
£250,000 as a main home, a first home, and an additional dwelling
Replacing a main home: the calculator shows £2,100.00, an effective rate of 0.84%. The arithmetic is 2% of the £105,000 above £145,000. First-time buyer: the calculator shows £1,500.00, an effective rate of 0.60%. The relief line is £600.00, and the comparison line still shows the £2,100.00 of standard tax. Additional dwelling: the calculator shows £22,100.00, an effective rate of 8.84%. That is £2,100 of LBTT plus £20,000 of supplement. The house has not changed. The ownership facts have.
The England page at the same £250,000, for a UK resident replacing a main home, shows £2,500.00. The £400 gap is the extra £20,000 of nil-rate band in Scotland, taxed at 2% in England. It is not a currency conversion. Both figures are pounds, and they are still different taxes.
The £600 first-time buyer ceiling, at £150,000, £175,000, and £200,000
A first-time buyer at £150,000 shows £0.00. Standard tax would have been £100.00, and the relief is that £100.00 rather than the full £600, because the price never reached £175,000. At exactly £175,000 the first-time buyer result is still £0.00, the relief is £600.00, and the standard comparison is £600.00. Revenue Scotland’s worked example of a £175,000 first home is the same zero.
At £200,000 the first-time buyer result is £500.00. Standard tax is £1,100.00 and the relief has reached its £600 maximum, so it does not grow just because the price did. At £400,000 the first-time buyer result is £12,750.00 against a standard £13,350.00. The relief is still £600. England would have refused first-time buyer relief on a £400,000 price only if the price crossed £500,000. Scotland does not use that test. Every buyer still has to meet the statutory first-time buyer conditions, including never having owned a residential property anywhere.
£300,000, £800,000, and the £40,000 supplement threshold
A main home at £300,000 shows £4,600.00, an effective rate of 1.53%. That is £2,100 plus 5% of £50,000. An additional dwelling at the same price shows £28,600.00: the £4,600 plus 8% of £300,000, which is £24,000. A main home at £800,000 shows £54,350.00. The slice above £750,000 is £50,000 at 12%, which is £6,000, added to the £48,350 due on a £750,000 purchase. The 12% rate does not reach back into the earlier slices.
An additional dwelling at £39,999 shows £0.00 and says the supplement was not charged. At £40,000 the same choice shows £3,200.00, which is 8% of £40,000, and the ordinary LBTT line stays £0.00 because the price is inside the nil-rate band. A standard purchase at £145,001 shows a £0.02 detail line and a £0.00 headline, because the return rounds down. Do not treat the £0.00 headline as proof that the 2% band starts later than £145,000.
Residential LBTT at selected 2026 prices
| Price | Standard LBTT | First-time buyer | Additional dwelling |
|---|---|---|---|
| £150,000 | £100.00 | £0.00 | £12,100.00 |
| £175,000 | £600.00 | £0.00 | £14,600.00 |
| £250,000 | £2,100.00 | £1,500.00 | £22,100.00 |
| £300,000 | £4,600.00 | £4,000.00 | £28,600.00 |
| £450,000 | £18,350.00 | £17,750.00 | £54,350.00 |
| £800,000 | £54,350.00 | £53,750.00 | £118,350.00 |
What this LBTT estimate leaves out
The form covers one residential price. It does not calculate non-residential rates, leases, the net present value of rent, linked transactions, or six or more dwellings treated as non-residential. It does not decide whether a property is residential. Fixtures that are moveable can fall outside the consideration. This page taxes the number you type. Ads reliefs other than the £40,000 threshold, including a repayment after you sell a previous main home, are not applied in advance.
First-time buyer relief has conditions beyond the arithmetic. Every buyer must be a first-time buyer, the dwelling must be their only or main residence, and the transaction must not be one the supplement applies to. If any buyer has owned a residential property anywhere, the relief is refused. This form will still subtract up to £600 when you choose the first-time buyer row. Choosing the row is not a claim on a return.
England and Northern Ireland charge Stamp Duty Land Tax. At £250,000 a main home is £2,500 there and £2,100 here. At £450,000 it is £12,500 there and £18,350 here. Wales charges Land Transaction Tax. At £250,000 the Wales page shows £1,500, and at £450,000 it shows £14,250. A mortgage payment in dollars does not include this sterling tax. LBTT is usually due with the return shortly after the effective date. It is not a monthly line inside the loan unless a lender has added a cost to the balance, which this page does not assume.
The 8% supplement rate is the rate for an effective date on or after 5 December 2024, and the Scottish Government said the 2026 to 2027 budget would leave it there. A contract that keeps an earlier transitional rate is outside this form. Rounding down can make the headline a pound below the sum of the pence lines. Use the headline as the figure the return’s rounding rule produces, and use the detail lines to see the pence that were dropped.
Frequently asked questions
Which Scotland LBTT bands does this calculator use for 2026?
0% to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000, and 12% above that. Those are the residential bands the Scottish Budget for 2026 to 2027 left in place. A £250,000 main home shows £2,100.00. A £300,000 main home shows £4,600.00.
How much is first-time buyer relief on a Scottish home?
Up to £600, which is 2% of the £30,000 between £145,000 and £175,000. At £175,000 the tax falls from £600 to £0. At £200,000 it falls from £1,100 to £500. At £400,000 it falls from £13,350 to £12,750. The relief does not vanish when the price passes £500,000. That cliff belongs to England’s SDLT relief, not to this one.
How does the 8% additional dwelling supplement work in Scotland?
It is 8% of the whole price, added to ordinary LBTT, when the price is £40,000 or more. At £250,000 the supplement is £20,000 and the headline is £22,100.00. At £300,000 the supplement is £24,000 and the headline is £28,600.00. Under £40,000 the supplement is not charged. It is not five extra points on each band, which is the shape of the England higher rates.
Why is Scottish LBTT £2,100 at £250,000 and England SDLT £2,500?
Scotland’s nil-rate band runs to £145,000 and the next £105,000 is taxed at 2%. England’s nil-rate band runs to £125,000 and the next £125,000 is taxed at 2%, which is £2,500. The gap is £400. At £450,000 the comparison reverses: this page shows £18,350 and the England page shows £12,500, because Scotland’s 10% band starts at £325,000.
Does this LBTT calculator add a non-resident surcharge?
No. The 2 percentage point non-UK resident surcharge is an SDLT rule for England and Northern Ireland. It is not added to these Scottish bands. Choosing a buyer type here does not decide residence, and it does not file a return.
Why can the LBTT headline be £0.00 when a detail line shows £0.02?
The LBTT return asks for the total rounded down to the nearest pound. Two pence of tax on £145,001 is dropped, so the headline is £0.00 while the detail line keeps £0.02. At £145,050 the tax is £1.00 and the headline stays £1.00. Whole-pound prices in the examples do not show that gap.
Related ClearCalc pages
- England stamp duty calculator Residential SDLT. A £250,000 main home is £2,500 there and £2,100 here. A £450,000 main home is £12,500 there and £18,350 here.
- Wales Land Transaction Tax calculator A £250,000 main home is £1,500 there and £2,100 here. Wales has no first-time buyer relief of the £600 kind this page subtracts.
- Scotland take-home pay calculator for 2026/27 Scottish income tax and National Insurance on a salary. It is not the tax on a house.
- Fixed-rate mortgage payment calculator Principal and interest in US dollars. It does not add this LBTT or convert pounds.
- UK working days calculator Counts weekdays in Scotland after bank holidays. It does not prorate this tax.