Advanced options
What The LBTT Calculator Works Out
- Total LBTT due: Land and Buildings Transaction Tax is charged in slices, like income tax: nothing on the first GBP 145,000, 2% on the part up to GBP 250,000, 5% to GBP 325,000, 10% to GBP 750,000 and 12% above that. On a GBP 250,000 main home that is GBP 2,100; on GBP 400,000 it is GBP 13,350.
- Effective rate: the total tax divided by the price, so you can see the blended percentage rather than the headline band. Most Scottish main-home purchases work out between 0% and 4%.
- Of which ADS: the Additional Dwelling Supplement adds 8% of the full price (not sliced) when you buy a second home or rental property for GBP 40,000 or more, on top of the standard bands. On GBP 250,000 that is an extra GBP 20,000.
- First-time buyer relief: raises the nil-rate band to GBP 175,000, saving up to GBP 600. You must never have owned property anywhere in the world and intend to live in the home.
- Cash needed on completion (advanced): deposit at your chosen percentage plus LBTT plus legal and other fees. A 10% deposit is typical for first homes; landlord mortgages usually need 25%, and the ADS has to be found in cash too.
- ADS you could reclaim (advanced): if you buy a new main home before selling the old one, you pay ADS up front but can reclaim it in full once the previous home sells within 36 months.
- Same purchase in England (advanced): what SDLT would be on the same price and buyer type, using the 2026/27 England and Northern Ireland bands, first-time buyer relief and the 5% additional property surcharge. Scotland is cheaper for mid-priced main homes but more expensive above about GBP 330,000.
- Same purchase in Wales (advanced): what LTT would be, using the Welsh main rates (GBP 225,000 nil-rate band, no first-time buyer relief) or the separate higher-rate schedule for additional properties.
- Who pays: LBTT is administered by Revenue Scotland and your solicitor normally submits the return and payment as part of the purchase. The calculator covers standard residential purchases and is a guide only, not tax advice.
Source and further reading: Revenue Scotland: LBTT.