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LBTT Scotland 2026/27
Standard LBTT: £1,600 · First-time buyer: £1,000
Standard LBTT
£1,600
First-time buyer
£1,000
Saves £600 vs standard
With 8% ADS
£19,600
Buy-to-let or 2nd home
| Band | Rate | Taxable | Tax |
|---|---|---|---|
| Up to £145,000 | 0% | £145,000 | — |
| £145,001 - £250,000 | 2% | £80,000 | £1,600 |
| £250,001 - £325,000 | 5% | — | — |
| £325,001 - £750,000 | 10% | — | — |
| Over £750,000 | 12% | — | — |
| Total LBTT | £1,600 | ||
| Scotland (LBTT) | £1,600 |
| England (SDLT) | £2,000 |
| 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 £225,000, standard LBTT is £1,600. The nil rate covers the first £145,000, then 2% applies to the slice from £145,001 to £225,000. First-time buyers benefit from an extended nil-rate band to £175,000, reducing their bill to £1,000 — a saving of £600 compared to a standard purchase. In England, SDLT on £225,000 is £2,000, meaning Scotland saves buyers £400 at this price.
A standard buyer pays £1,600 in LBTT on a £225,000 property. A first-time buyer pays £1,000, 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 — £18,000 on a £225,000 property. This is in addition to standard LBTT of £1,600, bringing the total to £19,600. 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 £225,000 would be £2,000, compared to Scottish LBTT of £1,600. 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.