The standard Scottish bands
| Portion of purchase price | Rate |
|---|---|
| Up to £145,000 | 0% |
| Over £145,000 to £250,000 | 2% |
| Over £250,000 to £325,000 | 5% |
| Over £325,000 to £750,000 | 10% |
| Over £750,000 | 12% |
LBTT taxes successive portions of the purchase consideration. At £250,000, the ordinary residential tax is £2,100. At £325,000 it is £5,850. The 10% band begins above £325,000, so each additional £10,000 within that band adds £1,000 before any ADS.
These bands are not interchangeable with SDLT. A buyer moving from England to Scotland should calculate the new property using Scottish rules even if their existing property is in England.
First-time buyer relief changes the first band
For qualifying first-time buyers, the nil-rate band rises from £145,000 to £175,000. The maximum saving is £600. A £200,000 qualifying purchase therefore has a £500 LBTT estimate rather than £1,100 at standard rates.
The relief depends on all purchasers meeting the conditions, including prior worldwide residential ownership and intended main-home use. There is no equivalent of SDLT’s £500,000 maximum purchase price for this relief.
ADS is calculated on the whole price
The current Additional Dwelling Supplement is 8% for qualifying additional dwellings with consideration of at least £40,000. For a £250,000 additional dwelling, ADS is £20,000 and ordinary LBTT is £2,100, giving £22,100 in total.
ADS is shown separately in our calculator. It is not an extra marginal band starting above £145,000. A purchase below that ordinary threshold can still generate substantial ADS if the additional-dwelling conditions apply.
Effective dates and relief checks
The 8% ADS rate generally applies from 5 December 2024, with transitional protection for certain earlier contracts. Purchases before that date cannot safely be estimated using the current setting. Main-home replacement, joint ownership and subsequent repayments also need an eligibility check.
Use the LBTT calculator for a current individual residential purchase. Use Revenue Scotland’s guidance for trusts, companies, multiple properties and non-residential transactions. Most residential purchases at or above £40,000 require a return even if the tax estimate is zero.
RESEARCH & CORRECTIONS
Sources and review
Researched and maintained by StampDutyCal. Checked on against the official sources below. This is our own research, not an independent professional tax review. We update the website when rules change.