Lbtt Rates Scotland Calculator

LBTT Calculator Scotland (2024-2025)

Standard Residential (Moving Home) First-Time Buyer Additional Dwelling (Buy-to-Let / Second Home)

Calculation Results

Standard LBTT: £0.00

ADS (6% Supplement): £0.00

Total Payable Tax: £0.00

* First-time buyer relief applied.

---

Understanding LBTT in Scotland

Land and Buildings Transaction Tax (LBTT) is a tax applied to residential and commercial property purchases in Scotland. It replaced UK Stamp Duty Land Tax (SDLT) in April 2015. Whether you are a first-time buyer or moving to a new family home, understanding these rates is vital for your moving budget.

Standard LBTT Residential Rates 2024

The tax is calculated using a tiered system. You only pay the percentage for the portion of the price that falls within each band:

Purchase Price Band	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%
Over £750,000	12%

First-Time Buyer Relief

In Scotland, first-time buyers benefit from a relief that increases the 0% threshold from £145,000 to £175,000. This means if you are buying your first home, you could save up to £600 compared to a standard home mover.

Additional Dwelling Supplement (ADS)

If you are purchasing a second property (such as a holiday home or a buy-to-let investment) and the price is over £40,000, you are likely liable for the Additional Dwelling Supplement. As of recent Scottish budget updates, the ADS rate is 6% of the total purchase price, payable in addition to the standard LBTT rates.

Example Calculation

If you purchase a home for £280,000 as a standard home mover:

• First £145,000: £0 (0%)
• Next £105,000 (£145k to £250k): £2,100 (2%)
• Remaining £30,000 (£250k to £280k): £1,500 (5%)
• Total LBTT: £3,600

function calculateLBTT() { var price = parseFloat(document.getElementById('propertyPrice').value); var status = document.getElementById('buyerStatus').value; if (isNaN(price) || price 750000) { lbtt += (price – 750000) * 0.12; lbtt += (750000 – 325000) * 0.10; lbtt += (325000 – 250000) * 0.05; lbtt += (250000 – threshold1) * 0.02; } else if (price > 325000) { lbtt += (price – 325000) * 0.10; lbtt += (325000 – 250000) * 0.05; lbtt += (250000 – threshold1) * 0.02; } else if (price > 250000) { lbtt += (price – 250000) * 0.05; lbtt += (250000 – threshold1) * 0.02; } else if (price > threshold1) { lbtt += (price – threshold1) * 0.02; } // Calculation for ADS (Additional Dwelling Supplement) if (status === 'additional' && price >= 40000) { ads = price * 0.06; document.getElementById('adsRow').style.display = 'flex'; } else { document.getElementById('adsRow').style.display = 'none'; } var total = lbtt + ads; // Formatting results document.getElementById('lbttTax').innerText = "£" + lbtt.toLocaleString('en-GB', {minimumFractionDigits: 2, maximumFractionDigits: 2}); document.getElementById('adsTax').innerText = "£" + ads.toLocaleString('en-GB', {minimumFractionDigits: 2, maximumFractionDigits: 2}); document.getElementById('totalTax').innerText = "£" + total.toLocaleString('en-GB', {minimumFractionDigits: 2, maximumFractionDigits: 2}); document.getElementById('resultDisplay').style.display = 'block'; }