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LBTT Scotland 2026/27
Standard LBTT: £0 · First-time buyer: £0
Standard LBTT
£0
First-time buyer
£0
With 8% ADS
£10,000
Buy-to-let or 2nd home
| Band | Rate | Taxable | Tax |
|---|---|---|---|
| Up to £145,000 | 0% | £125,000 | — |
| £145,001 - £250,000 | 2% | — | — |
| £250,001 - £325,000 | 5% | — | — |
| £325,001 - £750,000 | 10% | — | — |
| Over £750,000 | 12% | — | — |
| Total LBTT | £0 | ||
| Scotland (LBTT) | £0 |
| England (SDLT) | £0 |
| Difference | England saves £0 |
English SDLT nil rate reverted to £125,000 from April 2025. Scotland is now cheaper at most prices up to ~£400,000.
At £125,000, no LBTT is payable — the property falls entirely within the nil-rate band (£0–£145,000). Both standard buyers and first-time buyers pay £0. This is one of the most tax-efficient price points in the Scottish property market. In England, SDLT would be £0 on the same purchase — Scotland saves £0 at this price.
No LBTT is payable on a £125,000 property — the purchase price falls within the nil-rate band (£0–£145,000). Both standard buyers and first-time buyers pay £0 in LBTT.
Yes. If you already own a residential property, ADS of 8% applies to the full purchase price — £10,000 on a £125,000 property. This is in addition to standard LBTT of £0, bringing the total to £10,000. ADS applies to buy-to-let purchases and second homes. It can be reclaimed within 36 months if you sell your original main residence after buying.
LBTT and SDLT are the same amount at £125,000 — both come to £0.
Enter any price between £50,000 and £3,000,000 with full breakdown for standard, first-time buyer, and ADS scenarios.
Open LBTT Calculator →These figures are estimates based on 2026/27 LBTT rates and do not include solicitor fees, searches, or other transaction costs. ADS is refundable if you sell your previous main residence within 36 months (purchases from April 2024) — see our ADS refund guide. Always confirm the final figure with your solicitor before exchanging.