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LBTT Scotland 2026/27
Standard LBTT: £54,350 · First-time buyer: £53,750
Standard LBTT
£54,350
First-time buyer
£53,750
Saves £600 vs standard
With 8% ADS
£118,350
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% | £425,000 | £42,500 |
| Over £750,000 | 12% | £50,000 | £6,000 |
| Total LBTT | £54,350 | ||
| Scotland (LBTT) | £54,350 |
| England (SDLT) | £30,000 |
| Difference | England saves £24,350 |
English SDLT nil rate reverted to £125,000 from April 2025. Scotland is now cheaper at most prices up to ~£400,000.
At £800,000, the highest LBTT rate of 12% applies to the portion above £750,000. Total standard LBTT is £54,350 — a significant transaction cost at this price point. First-time buyer and standard rates are identical above £250,000. England's SDLT is £30,000, so Scotland costs £24,350 more. For buy-to-let or second-home purchases, ADS adds £64,000 to the bill, bringing the total property tax to £118,350. At prices above £750,000, the LBTT liability is material and solicitors will usually advise on structuring options.
A standard buyer pays £54,350 in LBTT on a £800,000 property. A first-time buyer pays £53,750, 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, and 12% above £750,000.
Yes. If you already own a residential property, ADS of 8% applies to the full purchase price — £64,000 on a £800,000 property. This is in addition to standard LBTT of £54,350, bringing the total to £118,350. 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 £800,000 is £30,000, which is £24,350 less than Scottish LBTT of £54,350. 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.