Land and Buildings Transaction Tax (LBTT)
LBTT is the property tax paid when buying a home in Scotland. It’s calculated using rate bands, so you only pay the rate on the portion of the price that falls within each band.
Who pays LBTT?
The buyer pays LBTT when the price is above the nil-rate threshold. Additional properties may also pay the Additional Dwelling Supplement (ADS).
Key thresholds (summary)
- Standard rates start above £145,000
- First-time buyer relief increases the nil-rate threshold
- ADS applies to additional properties
What this calculator doesn’t cover
This calculator focuses on residential purchases only and does not include mixed-use, leases, or complex reliefs.