LBTT — stamp duty in Scotland
Scotland does not charge Stamp Duty. Instead, buying a home there means paying Land and Buildings Transaction Tax (LBTT) to Revenue Scotland. Standard LBTT starts at 0% up to £145,000 and rises to 12% above £750,000. Bands in force from 1 April 2021; ADS from 5 December 2024. Figures verified 30 June 2026.
Standard LBTT bands
| Portion of price | LBTT rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| £750,001+ | 12% |
Worked examples
Estimated standard LBTT for a main home, with the effective rate in brackets. Add the 8% ADS for an additional property.
| Price | LBTT (main home) | LBTT + ADS (additional) |
|---|---|---|
| £145,000 | £0 (0.00%) | £11,600 |
| £175,000 | £600 (0.34%) | £14,600 |
| £250,000 | £2,100 (0.84%) | £22,100 |
| £325,000 | £5,850 (1.80%) | £31,850 |
| £500,000 | £23,350 (4.67%) | £63,350 |
| £750,000 | £48,350 (6.45%) | £108,350 |
Compare with England & NI stamp duty and Wales LTT.
Frequently asked questions
- Is there stamp duty in Scotland?
- Scotland does not use Stamp Duty Land Tax. Property purchases there are taxed under Land and Buildings Transaction Tax (LBTT), collected by Revenue Scotland. The bands and rates are set by the Scottish Parliament and differ from England.
- What is the LBTT first-time-buyer relief?
- First-time buyers in Scotland get a higher nil-rate band of £175,000 for LBTT, instead of the standard £145,000 threshold — a saving of up to £600.
- What is the Additional Dwelling Supplement?
- The Additional Dwelling Supplement (ADS) is an extra 8% of the full purchase price, charged on second homes and buy-to-let properties bought for £40,000 or more, on top of standard LBTT. The 8% rate has applied since 5 December 2024.
Source: Revenue Scotland (Open Government Licence v3.0). Rates verified 30 June 2026. Estimates only — not tax advice.