LBTT calculator for Scotland
Calculate progressive residential LBTT, then add first-time buyer relief or the Additional Dwelling Supplement when the official conditions apply.
Worked example at £300,000
A £300,000 Scottish residential purchase produces estimated standard LBTT of £4,600. Eligible first-time buyer relief reduces that to £4,000, a £600 saving.
If ADS applies, ordinary LBTT remains £4,600 and the 8% supplement is £24,000, producing total estimated tax of £28,600.
Rates and method
The Revenue Scotland residential bands charge 0% to £145,000, 2% on the next slice to £250,000, 5% to £325,000, 10% to £750,000 and 12% above that. Each rate applies only to its slice.
First-time buyer relief raises the nil-rate threshold to £175,000 and can save up to £600. All buyers must satisfy the conditions, the property must become the buyer's only or main residence, and the transaction cannot be subject to ADS.
ADS is 8% for transactions on or after 5 December 2024 where the contract was entered into on or after that date. Transitional rules can preserve the earlier 6% rate for an older contract.
What this estimate does not cover
This is for one residential purchase. It does not determine legal eligibility or model linked transactions, multiple dwellings, mixed-use or non-residential property, leases, shared ownership, six-or-more dwelling rules, crofting relief, ADS repayment after replacing a main residence, or contract-date transitional cases. Use Revenue Scotland's return guidance or professional advice for those cases.
Questions that change the LBTT bill
What is the residential LBTT threshold?
The standard nil-rate band is £145,000. Eligible first-time buyers can raise it to £175,000 and save up to £600.
How much is the Additional Dwelling Supplement?
ADS is currently 8% of the full purchase price for a relevant additional dwelling costing £40,000 or more, alongside ordinary LBTT.
Can I claim first-time buyer relief and pay ADS?
No. Revenue Scotland says a transaction to which ADS applies is not eligible for first-time buyer relief.