2026/27 Land and Buildings Transaction Tax
LBTT calculator for Scotland
LBTT on a £300,000 home in Scotland is £4,600 in 2026/27 for a home mover and £4,000 for a first-time buyer. A second home or buy-to-let also pays the 8% Additional Dwelling Supplement on the whole price, taking the bill to £28,600. Enter your own price to see the tax in every band.
Moving home, or buying a property that will be the only one you own.
LBTT to pay
£4,600
1.53% of a £300,000 price
| Band | Rate | Tax |
|---|---|---|
| Up to £145,000£145,000 in this band | 0% | £0 |
| £145,001 to £250,000£105,000 in this band | 2% | £2,100 |
| £250,001 to £325,000£50,000 in this band | 5% | £2,500 |
| Total | £4,600 | |
LBTT on common house prices in 2026/27
| Price | Moving home | First-time buyer | Additional, with ADS |
|---|---|---|---|
| £150,000 | £100 | £0 | £12,100 |
| £200,000 | £1,100 | £500 | £17,100 |
| £250,000 | £2,100 | £1,500 | £22,100 |
| £300,000 | £4,600 | £4,000 | £28,600 |
| £400,000 | £13,350 | £12,750 | £45,350 |
| £500,000 | £23,350 | £22,750 | £63,350 |
| £750,000 | £48,350 | £47,750 | £108,350 |
| £1,000,000 | £78,350 | £77,750 | £158,350 |
| £1,500,000 | £138,350 | £137,750 | £258,350 |
| £2,000,000 | £198,350 | £197,750 | £358,350 |
The additional property column includes the 8% Additional Dwelling Supplement on the whole price.
How LBTT is worked out
Land and Buildings Transaction Tax (LBTT) is charged in slices. Each rate applies only to the part of the price that falls inside its band, and the slices are added up. The residential rates are kept for 2026/27.
| Portion of the price | LBTT rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
On a £300,000 home a home mover pays nothing on the first £145,000, 2% on the next £105,000 and 5% on the last £50,000. That is £4,600 in total, or 1.53% of the price.
First-time buyer relief
First-time buyers get a larger 0% band, £175,000 in place of £145,000. That saves 2% on the £30,000 in between, so the relief is worth up to £600. No maximum price is set out for the relief. On a £300,000 home a first-time buyer pays £4,000.
The Additional Dwelling Supplement
Buying an additional home, such as a second home or buy-to-let, adds the Additional Dwelling Supplement (ADS) to the LBTT bill. The ADS is 8% of the whole purchase price and is charged on purchases of £40,000 or more. The 8% rate applies to transactions on or after 5 December 2024.
On a £300,000 buy-to-let the ADS is £24,000 on top of £4,600 LBTT, £28,600 in total.
LBTT compared with stamp duty and LTT
Homes in Scotland pay LBTT. England and Northern Ireland charge Stamp Duty Land Tax, and Wales charges Land Transaction Tax, each with different bands. A home mover buying the same home pays:
| Price | England and NI (SDLT) | Scotland (LBTT) | Wales (LTT) |
|---|---|---|---|
| £250,000 | £2,500 | £2,100 | £1,500 |
| £300,000 | £5,000 | £4,600 | £4,500 |
| £500,000 | £15,000 | £23,350 | £18,000 |
| £1,000,000 | £43,750 | £78,350 | £61,750 |
Use the stamp duty calculator for a home in England or Northern Ireland and the Land Transaction Tax calculator for a home in Wales.
Common questions
How much LBTT on a £300,000 house?
In 2026/27 a home mover pays £4,600: nothing on the first £145,000, 2% on the next £105,000 and 5% on the last £50,000. A first-time buyer pays £4,000, and a second home or buy-to-let costs £28,600 once the 8% Additional Dwelling Supplement is added.
Do first-time buyers pay LBTT?
Only on the part of the price above £175,000. First-time buyer relief raises the 0% band from £145,000 to £175,000, which saves up to £600. A first-time buyer pays £4,000 on a £300,000 home, against £4,600 for a home mover.
What is the Additional Dwelling Supplement?
An extra 8% of the whole purchase price, charged in Scotland on additional homes such as second homes and buy-to-let when the price is £40,000 or more. It is paid on top of LBTT: on a £300,000 property it is £24,000.
How much LBTT on a second home in Scotland?
LBTT at the normal rates plus the 8% Additional Dwelling Supplement. A £200,000 second home costs £1,100 LBTT plus £16,000 ADS, £17,100 in total. At £300,000 the total is £28,600.
What are the LBTT rates for 2026/27?
0% up to £145,000, 2% from £145,001 to £250,000, 5% from £250,001 to £325,000, 10% from £325,001 to £750,000 and 12% above £750,000. Each rate applies only to the part of the price inside its band, and first-time buyers pay 0% up to £175,000.
Is LBTT the same as stamp duty?
LBTT is the Scottish tax on buying property, and stamp duty applies in England and Northern Ireland. The bands differ: for a home mover a £300,000 home costs £4,600 in LBTT and £5,000 in stamp duty.
Official sources
Every rate and threshold on this page is checked against these official pages. How we calculate
- Land and Buildings Transaction Tax: residential property (Revenue Scotland)
- The Additional Dwelling Supplement (ADS) (Revenue Scotland)
- Scottish Budget 2026 to 2027: tax policy (Scottish Government)
Related calculators
Estimates for an individual buying residential property at the rates in force for 2026/27. Other reliefs and exemptions are not included. Not personal advice.
Updated