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LBTT Scotland 2026/27
Standard LBTT: £23,350 · First-time buyer: £22,750
Standard LBTT
£23,350
First-time buyer
£22,750
Saves £600 vs standard
With 8% ADS
£63,350
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% | £75,000 | £3,750 |
| £325,001 - £750,000 | 10% | £175,000 | £17,500 |
| Over £750,000 | 12% | — | — |
| Total LBTT | £23,350 | ||
| Scotland (LBTT) | £23,350 |
| England (SDLT) | £15,000 |
| Difference | England saves £8,350 |
English SDLT nil rate reverted to £125,000 from April 2025. Scotland is now cheaper at most prices up to ~£400,000.
At £500,000, the 10% LBTT band applies to the portion between £325,001 and £500,000 — the steepest band in Scotland below £750,000. Total standard LBTT is £23,350, made up of nil, 2%, 5%, and 10% slices. First-time buyers still benefit from the extended nil-rate band, paying £22,750 (saving £600). England's SDLT on £500,000 is £15,000, so Scotland costs £8,350 more. Buy-to-let and second-home purchases incur ADS of £40,000 on top, bringing the total property tax to £63,350.
A standard buyer pays £23,350 in LBTT on a £500,000 property. A first-time buyer pays £22,750, 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, 10% on £325,001–£750,000.
Yes. If you already own a residential property, ADS of 8% applies to the full purchase price — £40,000 on a £500,000 property. This is in addition to standard LBTT of £23,350, bringing the total to £63,350. 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.
No. SDLT in England on £500,000 is £15,000, which is £8,350 less than Scottish LBTT of £23,350. Above around £400,000, SDLT tends to be cheaper than LBTT because Scotland's higher-rate bands kick in at lower thresholds.
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.