Land and Buildings Transaction Tax Calculator
Calculate Scottish Land and Buildings Transaction Tax (LBTT) on property purchases. Includes first-time buyer relief and additional dwelling supplement.
No LBTT up to £175,000
6% additional dwelling supplement
What is Land and Buildings Transaction Tax (LBTT)?
Land and Buildings Transaction Tax (LBTT) is Scotland's equivalent of Stamp Duty Land Tax (SDLT). It's a tax paid when you buy property or land in Scotland. LBTT rates differ from SDLT rates used in England and Northern Ireland.
LBTT applies to residential and non-residential property transactions in Scotland, with different rates and thresholds than those used elsewhere in the UK.
How to Use the LBTT Calculator
- Enter property value: Input the purchase price of the property in Scotland.
- Select first-time buyer: Check this box if you're a first-time buyer (no LBTT up to £175,000).
- Select additional property: Check this box if this is an additional property (6% supplement applies).
- Calculate: Click "Calculate LBTT" to see your tax liability and effective rate.
Scottish LBTT Rates (2024/25)
Standard Residential Rates
- Up to £145,000: 0%
- £145,001 to £250,000: 2%
- £250,001 to £325,000: 5%
- £325,001 to £750,000: 10%
- Above £750,000: 12%
First-Time Buyer Relief
No LBTT payable on properties up to £175,000. Standard rates apply above this threshold.
Additional Dwelling Supplement
An extra 6% applies to purchases of additional residential properties (second homes, buy-to-let properties).
Frequently Asked Questions
What's the difference between LBTT and SDLT?
LBTT is Scotland's property tax with different rates and thresholds than SDLT (used in England and Northern Ireland). Wales uses Land Transaction Tax (LTT).
Who qualifies for first-time buyer relief?
First-time buyers purchasing a property in Scotland for £175,000 or less pay no LBTT. Relief applies to the first £175,000 of properties above this threshold.
When does the additional dwelling supplement apply?
The 6% additional dwelling supplement applies when buying a second home or buy-to-let property in Scotland, in addition to standard LBTT rates.
Are LBTT rates the same as SDLT rates?
No, Scottish LBTT rates differ from English SDLT rates. LBTT has a lower threshold (£145,000 vs £250,000) and different rate bands.
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