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LBTT Scotland 2026/27
Standard LBTT: £4,600 · First-time buyer: £4,000
Standard LBTT
£4,600
First-time buyer
£4,000
Saves £600 vs standard
With 8% ADS
£28,600
Buy-to-let or 2nd home
| Band | Rate | Taxable | Tax |
|---|---|---|---|
| Up to £145,000 | 0% | £145,000 | — |
| £145,001 - £250,000 | 2% | £105,000 | £2,100 |
| £250,001 - £325,000 | 5% | £50,000 | £2,500 |
| £325,001 - £750,000 | 10% | — | — |
| Over £750,000 | 12% | — | — |
| Total LBTT | £4,600 | ||
| Scotland (LBTT) | £4,600 |
| England (SDLT) | £5,000 |
| 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 £300,000, the 5% LBTT band applies to the portion of the purchase price between £250,001 and £300,000, with the lower slices taxed at 0% and 2% respectively. Standard LBTT is £4,600. First-time buyers pay £4,000 — the FTB nil-rate band covers the first £175,000, reducing the bill by £600. Compared to English SDLT of £5,000, Scotland is cheaper by £400. Note that if you're buying with ADS (buy-to-let or second home), an additional 8% surcharge applies to the full purchase price — £24,000 extra.
A standard buyer pays £4,600 in LBTT on a £300,000 property. A first-time buyer pays £4,000, 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, 5% on £250,001–£325,000.
Yes. If you already own a residential property, ADS of 8% applies to the full purchase price — £24,000 on a £300,000 property. This is in addition to standard LBTT of £4,600, bringing the total to £28,600. 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 £300,000 would be £5,000, compared to Scottish LBTT of £4,600. 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.