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LBTT Scotland 2026/27
Standard LBTT: £600 · First-time buyer: £0
Standard LBTT
£600
First-time buyer
£0
Saves £600 vs standard
With 8% ADS
£14,600
Buy-to-let or 2nd home
| Band | Rate | Taxable | Tax |
|---|---|---|---|
| Up to £145,000 | 0% | £145,000 | — |
| £145,001 - £250,000 | 2% | £30,000 | £600 |
| £250,001 - £325,000 | 5% | — | — |
| £325,001 - £750,000 | 10% | — | — |
| Over £750,000 | 12% | — | — |
| Total LBTT | £600 | ||
| Scotland (LBTT) | £600 |
| England (SDLT) | £1,000 |
| Difference | Scotland saves £400 |
English SDLT nil rate reverted to £125,000 from April 2025. Scotland is now cheaper at most prices up to ~£400,000.
At £175,000, a standard buyer pays LBTT of £600 — the 2% rate applies to the slice of purchase price between £145,001 and £175,000. First-time buyers pay nothing: the nil-rate band extends to £175,000 for FTBs, so this price falls entirely within the FTB threshold. That's a saving of £600 for qualifying first-time buyers. In England, a buyer at this price would pay SDLT of £1,000, so Scotland saves £400.
A standard buyer pays £600 in LBTT on a £175,000 property. A first-time buyer pays £0, saving £600 compared to the standard rate. The calculation uses Scotland's progressive banded system: 0% on the first £145,000, 2% on £145,001–£250,000.
Yes. If you already own a residential property, ADS of 8% applies to the full purchase price — £14,000 on a £175,000 property. This is in addition to standard LBTT of £600, bringing the total to £14,600. 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.
Yes. SDLT in England on £175,000 would be £1,000, compared to Scottish LBTT of £600. Scotland is cheaper by £400 at this price. Scotland tends to be cheaper than England below around £400,000, because LBTT's nil rate extends to £145,000 (vs £125,000 for SDLT from April 2025) and the lower rate bands are slightly more generous.
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.