LBTT Calculator Scotland
Calculate Land and Buildings Transaction Tax for Scotland 2025/26. See your LBTT broken down by band, compare first-time buyer relief savings, and compare Scottish LBTT against English Stamp Duty side-by-side.
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How to Use This Calculator
LBTT Calculator tab
Enter the property price and tell the calculator whether you are a first-time buyer and whether this is an additional property (buy-to-let or second home). The calculator shows your LBTT broken down band-by-band — the progressive structure means each rate applies only to the slice of price within that band. If you are buying an additional dwelling, the Additional Dwelling Supplement (ADS) of 8% is added on top of LBTT, applied to the full purchase price.
First-Time Buyer tab
Enter a property price to see the exact monetary saving from first-time buyer relief. The calculator shows the standard LBTT (nil rate band of £145,000) alongside the FTB calculation (nil rate band of £175,000), with a full band-by-band comparison. The maximum saving is £600 — this is the additional £30,000 band between £145,000 and £175,000 taxed at 2%. The saving is capped at £600 regardless of the property price.
Scotland vs England tab
Enter a property price to see Scotland LBTT and England SDLT calculated simultaneously, with both band breakdowns shown. The comparison adjusts for first-time buyer status. Scotland and England use different rate structures — for some price points Scotland is cheaper, for others England is cheaper. The tab shows which jurisdiction is more tax-efficient for your specific price.
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The Formula
LBTT is a progressive tax — each rate applies only to the slice of the price within that band, not the full purchase price:
Band 1: £0 – £145,000 × 0% = £0
Band 2: £145,001 – £250,000 × 2%
Band 3: £250,001 – £325,000 × 5%
Band 4: £325,001 – £750,000 × 10%
Band 5: Above £750,000 × 12%
Total LBTT = Sum of tax in each applicable band
First-Time Buyer (FTB) relief:
Nil rate band raised from £145,000 to £175,000
FTB saving = (£175,000 − £145,000) × 2% = £600 (maximum)
Additional Dwelling Supplement (ADS):
ADS = Full purchase price × 8%
Total = LBTT + ADS
For a £300,000 property (standard buyer): Band 1 = £0 (£0–£145K at 0%), Band 2 = £2,100 (£145K–£250K at 2%), Band 3 = £2,500 (£250K–£300K at 5%). Total LBTT = £4,600. Compare that with England SDLT on the same price (1 April 2025): Band 1 = £0 (£0–£125K), Band 2 = £2,500 (£125K–£250K at 2%), Band 3 = £2,500 (£250K–£300K at 5%) = £5,000 — making Scotland £400 cheaper at this price point.
Example
Fiona — Software Developer, 31, Edinburgh
Fiona is buying her first flat in Edinburgh for £300,000. She qualifies for first-time buyer relief. Her solicitor needs to file an LBTT return within 30 days of completion.
Standard buyer (no FTB relief)
With First-Time Buyer relief
Fiona saves £600 in LBTT thanks to first-time buyer relief. Her solicitor files the LBTT return and the tax is paid from completion funds. If Fiona later buys a second property while retaining the Edinburgh flat, the 8% ADS would apply on that future purchase.