Estimate Land and Buildings Transaction Tax (LBTT) for residential and commercial purchases in Scotland, including the Additional Dwelling Supplement (ADS)
Uses LBTT bands. If this is an additional property, ADS (6%) is charged on the whole price on top of base LBTT.
Land and Buildings Transaction Tax (LBTT) is Scotland’s property transaction tax, replacing SDLT in Scotland. LBTT is charged in bands (thresholds), so each slice of the price is taxed at its band rate.
LBTT Scotland · ADS 6% on additional dwellings (on the whole price) in addition to base LBTT.
First-time buyer relief increases the nil-rate band to £175,000.
| Price Band | Rate |
|---|---|
| £0 – £145,000 | 0% |
| £145,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| £750,000+ | 12% |
| Price Band | Rate |
|---|---|
| £0 – £175,000 | 0% |
| £175,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| £750,000+ | 12% |
ADS is charged at 6% of the total price for additional dwellings, on top of base LBTT.
| Price Band | Rate |
|---|---|
| £0 – £150,000 | 0% |
| £150,001 – £250,000 | 1% |
| £250,000+ | 5% |
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LBTT first-time buyer relief increases the nil-rate band to £175,000. Above that, standard bands apply.
The Additional Dwelling Supplement (ADS) is a 6% charge on the total price for most additional property purchases, payable in addition to the base LBTT.
LBTT is banded: each price slice is taxed at the rate for that band. For additional dwellings, add ADS (6%) to the base LBTT total.
Yes. Commercial transactions have their own bands and rates in Scotland (see table above).
Shortly after completion; you must file an LBTT return and pay by the stated deadline. ADS (if due) is payable at the same time.