How does Scottish First-Time Buyer Relief work, and what is the maximum saving?

Under Schedule 2A to the Land and Buildings Transaction Tax (Scotland) Act 2013, qualifying first-time buyers benefit from an increased nil-rate threshold of £175,000 (up from the standard £145,000). This provides a maximum statutory tax saving of £600 (£30,000 taxed at 0% instead of 2%). To qualify, the purchaser must never have held a major interest in residential property anywhere in the world, and must intend to occupy the dwelling as their only or main residence.

Does Scotland's first-time buyer relief have a £500k/£625k cliff edge like England?

No. Unlike England's Stamp Duty Land Tax (SDLT), where first-time buyer relief is completely withdrawn if the purchase price exceeds £500,000 (or £625,000 during temporary reliefs), Scottish LBTT first-time buyer relief is available on purchases of any price. A first-time buyer purchasing a £600,000 home in Edinburgh or Glasgow still receives the full £600 relief on the initial £175,000 slice.

What is the Scottish Additional Dwelling Supplement (ADS) and when does the 6.0% rate apply?

Under Schedule 2A to the LBTT Act 2013, as amended by the Land and Buildings Transaction Tax (Additional Dwelling Supplement) (Scotland) Amendment Order 2022, purchases of additional residential properties (such as buy-to-let investments, second homes, and holiday lets) valued at £40,000 or more attract a 6.0% Additional Dwelling Supplement (ADS). Unlike standard LBTT, which is tiered, the 6.0% ADS is calculated across the entire purchase price and added to the progressive standard LBTT bands.

Can I claim a refund of the 6.0% Additional Dwelling Supplement (ADS) if I sell my previous home?

Yes. If you buy a new main residence before selling your previous home, you must pay the 6.0% ADS upfront at settlement. Under the Land and Buildings Transaction Tax (Additional Dwelling Supplement) (Scotland) Amendment Order 2024, if you dispose of your previous main home within the statutory replacement window (extended to 36 months for contracts entered into on or after 1 April 2024, or 18 months for earlier transactions), you can claim a 100% refund from Revenue Scotland through the Scottish Electronic Tax System (SETS).

How does Scotland LBTT compare to Stamp Duty Land Tax (SDLT) in England?

Scotland LBTT is generally cheaper on lower-value homes because the Scottish nil-rate threshold is £145,000 (compared to England's £125,000 baseline). However, for homes valued above £325,000, Scottish LBTT is significantly higher because Scotland's 10% tax band starts at £325,001, whereas England's 10% SDLT band does not begin until £925,001 (with earnings between £250,000 and £925,000 taxed at only 5%). Additionally, Scotland's ADS surcharge is 6.0%, compared to England's 5.0% HRAD surcharge.

What are the Registers of Scotland (RoS) Land Register registration fees?

When completing on a Scottish property, your solicitor must register title deeds and securities with Registers of Scotland (RoS). Under the Scottish Land Register fee order, statutory registration fees are tiered based on purchase price: £80 up to £100,000; £150 for £100,001–£150,000; £260 for £150,001–£200,000; £390 for £200,001–£300,000; £550 for £300,001–£500,000; £770 for £500,001–£750,000; £990 for £750,001–£1,000,000; and £1,100 for purchases over £1,000,000.

What is Revenue Scotland's 30-day statutory filing and payment deadline?

Under Section 29 of the Revenue Scotland and Tax Powers Act 2014 (RSTPA 2014), an official LBTT return must be submitted electronically through SETS and all tax paid within 30 calendar days of the effective date (usually the settlement date or date of entry). Failure to submit within 30 days triggers an automatic statutory penalty of £100, followed by escalating daily interest and additional penalties after 3 and 6 months.

Can Scottish LBTT and ADS be deducted when calculating Capital Gains Tax on a property sale?

Yes. Under Section 38 of the Taxation of Chargeable Gains Act 1992 (TCGA 1992), Land and Buildings Transaction Tax and the Additional Dwelling Supplement are classified as allowable acquisition expenditure. When disposing of a second home or buy-to-let property subject to Capital Gains Tax (CGT), the full LBTT and ADS paid on purchase can be deducted from the gross capital gain, directly reducing your taxable charge.

What are the non-residential and commercial LBTT rates in Scotland?

Non-residential and mixed-use land transactions in Scotland are taxed under a separate 3-tier structure: 0% on consideration up to £150,000; 1% on the portion between £150,001 and £250,000; and 5% on any consideration above £250,000. Commercial properties and mixed residential/commercial acquisitions (such as a shop with a flat above under a single title) are exempt from residential LBTT bands and ADS surcharges.

Revenue Scotland 2026/27 Devolved Property Tax Engine

Scotland LBTT Calculator (2026/27)

Calculate exact Land and Buildings Transaction Tax (LBTT) for Scottish property transactions. Includes Revenue Scotland First-Time Buyer Relief up to £175,000, the statutory 6.0% Additional Dwelling Supplement (ADS), and cross-border comparisons with England SDLT.

Scotland LBTT Calculator2026/27 Rates

Revenue Scotland Statutory Engine • Land and Buildings Transaction Tax (Scotland) Act 2013

Revenue Scotland Verified

1. Select Buyer CategoryScottish Statutory Thresholds

2. Property Purchase Price£325,000

Quick Presets:

Settlement Day Cash Calculator

Total Scottish LBTT Due 30-day deadline

£5,850

1.80% Effective Rate

Total Acquisition (Price + LBTT):£330,850

Scotland LBTT vs England SDLTCross-Border

Scotland LBTT:

£5,850

England SDLT:

£6,250

✨ Scottish buyers pay £400 less than in England on this purchase thanks to the £145k nil-rate band.

Revenue Scotland 30-Day Rule: Your solicitor must submit the electronic LBTT return through SETS and pay within 30 days of settlement to prevent a £100 statutory penalty.

Statutory Band-by-Band LBTT Breakdown

Calculated progressively under the Land and Buildings Transaction Tax (Scotland) Act 2013.

3 Taxable Slices

Tax Band	Statutory Range	Standard Rate	Combined Rate	Taxable Slice	Tax Due
Nil-Rate Band	£0 – £145,000	0%	0%	£145,000	£0
Band 2	£145,001 – £250,000	2%	2%	£105,000	£2,100
Band 3	£250,001 – £325,000	5%	5%	£75,000	£3,750
Total Scottish LBTT Payable				£325,000	£5,850

What Is Scotland LBTT? (Land and Buildings Transaction Tax)

Land and Buildings Transaction Tax (LBTT) is the statutory devolved property tax payable when purchasing residential or commercial land and buildings in Scotland. Enacted by the Scottish Parliament under the Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11), LBTT completely replaced UK Stamp Duty Land Tax (SDLT) north of the border on 1 April 2015.

Unlike the historic “slab” stamp duty regime where crossing a threshold applied a single tax rate to the entire purchase price, LBTT operates on a progressive marginal slice structure. Buyers only pay the specific tax rate on the portion of the purchase price that falls within each statutory band, ensuring a fairer tax burden across Scottish transactions.

2026/27 Scottish Residential LBTT Rates & Slices

The standard residential rates apply to buyers replacing their only or main residence (moving home) without owning any additional dwellings on settlement day:

Purchase Price Slice	Standard LBTT Rate	First-Time Buyer Rate	Max Tax in Band
Up to £145,000	0%	0%	£0
£145,001 to £175,000	2%	0% (Relief)	£600 (Std) / £0 (FTB)
£175,001 to £250,000	2%	2%	£1,500
£250,001 to £325,000	5%	5%	£3,750
£325,001 to £750,000	10%	10%	£42,500
Over £750,000	12%	12%	Progressive 12%

Worked Example (£350,000 Next Home Purchase):

• £0 to £145,000: £0 (0%)
• £145,001 to £250,000 (£105k): £2,100 (2%)
• £250,001 to £325,000 (£75k): £3,750 (5%)
• £325,001 to £350,000 (£25k): £2,500 (10%)
Total LBTT Payable = £8,350 (Effective rate: 2.39%).

Scottish First-Time Buyer Relief (Schedule 2A)

Introduced on 30 June 2018 under Schedule 2A to the LBTT Act 2013, Scottish First-Time Buyer Relief increases the standard 0% nil-rate threshold from £145,000 to £175,000. This delivers an immediate statutory saving of up to £600 for qualifying purchasers.

Key Advantage: No Cliff Edge

In England, First-Time Buyer SDLT relief has a hard cliff edge: if a property costs more than £500,000, relief is completely erased. In Scotland, First-Time Buyer Relief is available on purchases of any price. Even if buying an £800,000 home in Edinburgh New Town, you still receive the £600 nil-rate reduction.

Statutory Qualification Rules

To qualify for Schedule 2A relief, you (and any joint purchasers) must have never owned a major residential interest in land or property in Scotland, the rest of the UK, or anywhere else worldwide. You must also intend to live in the property as your only or main home.

The 6.0% Additional Dwelling Supplement (ADS)

If you purchase an additional residential dwelling in Scotland with a value of £40,000 or more—such as a buy-to-let investment property, a second home, a holiday home, or an acquisition via a corporate vehicle—you must pay the Additional Dwelling Supplement (ADS).

Effective 16 December 2022, the Scottish Government increased the statutory ADS rate from 4.0% to 6.0%. Crucially, unlike standard LBTT which is charged in bands, the 6.0% ADS is charged on the total consideration (entire purchase price) and added directly to the progressive LBTT due.

Statutory 18-Month & 36-Month ADS Refund Window

If you purchase a new main residence before you have sold your prior main home, you are legally obligated to pay the 6.0% ADS at settlement. However, you can reclaim a 100% refund of the ADS paid from Revenue Scotland if you satisfy the statutory replacement condition:

New 36-Month Rule: Under the Land and Buildings Transaction Tax (Additional Dwelling Supplement) (Scotland) Amendment Order 2024, the disposal window was extended from 18 months to 36 months for contracts entered into on or after 1 April 2024.
Claim Deadline: You must submit an amended return through Revenue Scotland’s SETS portal within 12 months of selling your previous home, or within 5 years of the date of the original return, whichever is later.

Cross-Border Comparison: Scotland LBTT vs England SDLT

Property purchasers moving between Scotland and England encounter a significant divergence in taxation due to differing devolved tax bands. Below is a direct comparison for moving home:

Purchase Price	Scotland LBTT	England SDLT (2025+)	Difference	Analysis
£150,000	£100	£500	-£400	Scotland £400 cheaper (£145k nil rate)
£250,000	£2,100	£2,500	-£400	Scotland remains £400 cheaper
£350,000	£8,350	£7,500	+£850	Scotland crosses into higher tax territory
£500,000	£23,350	£15,000	+£8,350	Scottish 10% band creates substantial gap
£750,000	£48,350	£27,500	+£20,850	Scottish buyer pays over £20k more tax
£1,000,000	£78,350	£43,750	+£34,600	Top 12% band applies from £750k in Scotland

Settlement Outlays: Registers of Scotland (RoS) Registration Fees

In addition to LBTT, purchasing property in Scotland requires statutory registration of title deeds with Registers of Scotland (RoS) on the Land Register. Registration fees are charged on a tiered scale under statutory order:

Up to £100k

£80 fee

£100k to £150k

£150 fee

£150k to £200k

£260 fee

£200k to £300k

£390 fee

£300k to £500k

£550 fee

£500k to £750k

£770 fee

£750k to £1m

£990 fee

Over £1,000,000

£1,100 fee

Revenue Scotland Compliance & Capital Gains Tax Deductions

The 30-Day Rule: Under Section 29 of the Revenue Scotland and Tax Powers Act 2014 (RSTPA 2014), your Scottish conveyancing solicitor must submit the electronic LBTT return through SETS and settle the tax within 30 calendar days of completion (the effective date). Failing to file within this window results in an automatic £100 penalty, followed by statutory interest charges.

Capital Gains Tax Relief: Under Section 38 of the Taxation of Chargeable Gains Act 1992 (TCGA 1992), all LBTT and ADS paid at acquisition are treated as allowable costs. If you later dispose of a second property or buy-to-let asset, the full LBTT paid reduces your chargeable gain, mitigating your eventual CGT liability.

Scotland LBTT & Property Tax FAQs (2026/27)

Statutory Revenue Scotland answers on residential rates, first-time buyer relief, and the 6% ADS surcharge.

Under the Land and Buildings Transaction Tax (Scotland) Act 2013, residential property purchases in Scotland are taxed progressively across five statutory tiers: 0% on the first £145,000; 2% on the portion between £145,001 and £250,000; 5% on the portion between £250,001 and £325,000; 10% on the portion between £325,001 and £750,000; and 12% on any amount above £750,000. These rates apply when acquiring a main residence in replacement of an existing home.

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Scotland uses LBTT

Apply Revenue Scotland rules and the purchase date. Additional Dwelling Supplement is separate from the ordinary residential bands.

Replacement-main-residence rules, ownership interests and relevant relief conditions matter. An SDLT or Welsh LTT result is not interchangeable with LBTT.

Check the rules for your circumstances

Official guidance supports the rules described here; it does not approve or certify this calculator. Confirm dates, eligibility and unsupported cases before making a financial decision.