LBTT calculator
Work out the Land and Buildings Transaction Tax on a home in Scotland, at 2026 to 2027 rates.
A guide only. Our solicitors send the LBTT return and confirm the exact amount.
Get a conveyancing quoteRates checked 3 November 2026
How LBTT works
1. Agree a price
LBTT is worked out on the price you pay for the home, one band at a time.
2. Return submitted
Your solicitor normally submits the LBTT return to Revenue Scotland within 30 days of the date of entry.
3. Tax paid
The tax is paid with the return, so it is part of the money you need on the day you move.
LBTT
On this page
MOV8 Real Estate
Our in-house solicitors send your LBTT return and pay the tax as part of your conveyancing. Estate agents and solicitors under one roof.
Phone: 0345 646 0208
Monday to Friday, 9am to 5pm
★★★★★ 4.6 from 737 Google reviews. Regulated by the Law Society of Scotland.
LBTT is the tax you pay when you buy a home or land in Scotland. On a £300,000 home, most buyers pay £4,600 and first-time buyers pay £4,000. Your solicitor normally submits the LBTT return and pays the tax for you.
For buyers in Edinburgh, the Lothians, Fife and elsewhere in Scotland, here is how the bands, first-time buyer relief and the Additional Dwelling Supplement (ADS) work. The calculator above uses the current rates.
LBTT rates 2026 to 2027
| Purchase 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% |
| Over £750,000 | 12% |
You only pay each rate on the part of the price that falls inside that band. On a £300,000 home, you pay nothing on the first £145,000, 2% on the next £105,000 (£2,100) and 5% on the last £50,000 (£2,500). That makes £4,600 in total.
First-time buyer relief
First-time buyers pay no LBTT on the first £175,000 of the price, compared with £145,000 for other buyers. That saves up to £600.
| Purchase price | First-time buyer rate |
|---|---|
| Up to £175,000 | 0% |
| £175,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
To count as a first-time buyer, you must never have owned a home anywhere in the world, and you must plan to live in the home you are buying. If you are buying with someone else, every buyer has to be a first-time buyer for the relief to apply.
Second homes and ADS
If you already own a home and buy another one, such as a second home or a buy-to-let, you usually pay the Additional Dwelling Supplement on top of LBTT. ADS is 8% of the whole price, for homes costing £40,000 or more. It went up from 6% to 8% on 5 December 2024.
On a £250,000 buy-to-let, for example, the LBTT is £2,100 and the ADS is £20,000, so £22,100 in total.
If you are buying with someone who already owns a home, ADS may still apply. Your solicitor will check this with you before you buy.
Moving home before you sell
If you buy your new main home before your old one has sold, you may have to pay ADS at first. You can claim it back from Revenue Scotland if you sell your old main home within 36 months of buying the new one. Your solicitor can make the claim for you.
When LBTT is paid
Your solicitor normally submits the LBTT return to Revenue Scotland and pays the tax for you. Both have to be done within 30 days of the date of entry, which is usually the day you get the keys. Most home purchases of £40,000 or more need a return, even when there is no tax to pay.
How MOV8 handles it
Our in-house solicitors deal with the LBTT return as part of your conveyancing, so you do not need to contact Revenue Scotland yourself. Our fixed conveyancing fee for a purchase starts from £795 plus VAT and is set by the property value.
If you are not sure whether first-time buyer relief or ADS applies to you, discuss it with our team when you request your quote.
The calculator is a guide for buying a home in Scotland. It does not cover commercial property, leases or buying several homes at once. Your solicitor will confirm the exact amount before you buy.
MOV8 in 2025
One of the busiest valuers in Scotland, and the solicitor for most of the people who go on to sell.
Figures for the year to 31 December 2025.
1,721
Home valuations
619
Brought to market
5,948
Viewings arranged
2,335
Movers' legal work
£147m
Property sold
4.6 ★★★★★
Google reviews, 700+
Frequently Asked Questions
What is LBTT?
Land and Buildings Transaction Tax (LBTT) is the tax you pay when you buy a home or land in Scotland. It replaced Stamp Duty in Scotland in April 2015 and is collected by Revenue Scotland.
Is LBTT the same as Stamp Duty?
No. Stamp Duty Land Tax applies in England and Northern Ireland, and Wales has Land Transaction Tax. When you buy a home in Scotland, you pay LBTT, which has its own rates and bands.
Do first-time buyers pay LBTT?
Only on the part of the price above £175,000. Every buyer must be a first-time buyer, and you must plan to live in the home.
How much is LBTT on a £250,000 house?
For most buyers it is £2,100. For first-time buyers it is £1,500.
How much is LBTT on a £300,000 house?
For most buyers it is £4,600. For first-time buyers it is £4,000.
What is ADS and how much is it?
The Additional Dwelling Supplement is paid on top of LBTT when you buy another home and already own one. It is 8% of the whole price, for homes costing £40,000 or more.
We are buying together and one of us already owns a home. Do we pay ADS?
Usually, yes. ADS can apply when any of the buyers will still own another home after the purchase. Your solicitor will check your situation before you buy.
Can I get ADS back?
Yes, if you paid ADS because you bought your new main home before selling your old one. You can claim it back from Revenue Scotland if you sell your old main home within 36 months.
Who pays LBTT, the buyer or the seller?
The buyer pays LBTT. Your solicitor sends the return to Revenue Scotland and pays the tax for you, within 30 days of the date of entry.
