Stamp Duty in Scotland 2026: LBTT Rates, Bands and Worked Examples

A £300,000 home in Scotland attracts £4,600 in Land and Buildings Transaction Tax (LBTT) for a home mover — £400 less than the £5,000 a buyer pays on the same price in England (Revenue Scotland; HMRC). Scotland has not used Stamp Duty Land Tax since April 2015: LBTT has its own bands, its own first-time buyer relief, and an Additional Dwelling Supplement of 8% on second homes that is the steepest surcharge in the UK. The Scottish Budget 2026-27 left every rate and band unchanged (Scottish Government, January 2026).

This guide sets out the LBTT bands in force for 2026/27, works through the sums at common price points, and shows where Scotland is cheaper than England — and where it is sharply more expensive.

Quick summary

• Standard rates: 0% to £145,000, then 2%, 5%, 10%, 12% on the slices above
• First-time buyer relief: nil-rate band rises to £175,000 — worth a maximum of £600
• Additional Dwelling Supplement (ADS): 8% of the full purchase price on second homes and buy-to-lets
• Filing deadline: 30 days from the effective date (usually completion), not England's 14
• Administered by: Revenue Scotland, not HMRC

What is LBTT?

Land and Buildings Transaction Tax replaced SDLT in Scotland on 1 April 2015 under the Land and Buildings Transaction Tax (Scotland) Act 2013. It applies to residential and commercial land transactions in Scotland and is collected by Revenue Scotland.

Like SDLT, LBTT is banded: each rate applies only to the slice of the price inside its band, never to the whole price. Unlike SDLT, the nil-rate band starts higher (£145,000 vs £125,000) and the 10% rate arrives much sooner (£325,001 vs £925,001) — which is why cheaper purchases favour Scotland and expensive ones favour England.

LBTT rates 2026/27

These bands have applied since April 2021 and were confirmed unchanged in the Scottish Budget 2026-27 (Revenue Scotland; Scottish Government).

Purchase price band	Rate
£0 – £145,000	0%
£145,001 – £250,000	2%
£250,001 – £325,000	5%
£325,001 – £750,000	10%
£750,001+	12%

Example: £185,000 home (close to the £192,000 Scottish average — HM Land Registry, April 2026)

• First £145,000: 0% = £0
• Remaining £40,000 (£145,001–£185,000): 2% = £800
• Total LBTT: £800

Example: £300,000 home

• First £145,000: 0% = £0
• Next £105,000 (£145,001–£250,000): 2% = £2,100
• Remaining £50,000 (£250,001–£300,000): 5% = £2,500
• Total LBTT: £4,600

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First-time buyer relief in Scotland

First-time buyer relief raises the nil-rate band from £145,000 to £175,000 (Revenue Scotland). Two design choices make it very different from England's version:

• No price cap. England's relief vanishes entirely above £500,000; Scotland's applies whatever the price.
• Small maximum saving. The extra £30,000 of nil-rate band is worth at most 2% × £30,000 = £600. England's relief is worth up to £5,000.

Example: £200,000 first-time buyer

• First £175,000: 0% = £0
• Remaining £25,000: 2% = £500
• Total LBTT: £500 (a home mover pays £1,100 — saving £600)

Example: £300,000 first-time buyer

• First £175,000: 0% = £0
• Next £75,000 (£175,001–£250,000): 2% = £1,500
• Remaining £50,000: 5% = £2,500
• Total LBTT: £4,000 (vs £4,600 for a home mover)

A first-time buyer paying £300,000 in England pays £0; the same buyer in Scotland pays £4,000. The relief gap between the two nations is far larger than the headline-rate gap.

Scotland vs England: the £333,000 crossover

Because Scotland's nil-rate band is £20,000 higher but its 10% rate starts £600,000 sooner, there is a precise crossover point. Below £333,000 Scotland charges less; above it, more — and the gap widens quickly.

Purchase price	Scotland (LBTT)	England (SDLT)	Difference
£185,000	£800	£1,200	−£400
£250,000	£2,100	£2,500	−£400
£300,000	£4,600	£5,000	−£400
£333,000	£6,650	£6,650	£0
£400,000	£13,350	£10,000	+£3,350
£500,000	£23,350	£15,000	+£8,350
£750,000	£48,350	£27,500	+£20,850
£1,000,000	£78,350	£43,750	+£34,600

Home-mover rates, 2026/27 (Revenue Scotland; HMRC). The flat −£400 below £325,000 is the value of Scotland's larger nil-rate band (2% × £20,000).

Additional Dwelling Supplement: 8% on the full price

The ADS applies to second homes, buy-to-lets, and holiday homes. It rose from 6% to 8% for transactions on or after 5 December 2024 (Revenue Scotland) and works differently from England's surcharge in one crucial way: it is charged on the entire purchase price, not added band by band.

Example: £300,000 second home

• Standard LBTT: £4,600
• ADS: 8% × £300,000 = £24,000
• Total: £28,600 (England equivalent: £20,000)

Example: £150,000 buy-to-let flat

• Standard LBTT: £100 (2% on the £5,000 above £145,000)
• ADS: 8% × £150,000 = £12,000
• Total: £12,100 (England equivalent: £8,000)

The ADS does not apply below £40,000. Where the new home replaces a main residence that has not yet sold, the ADS is paid up front and can be reclaimed if the previous home sells within 36 months — the window doubled from 18 months for transactions on or after 1 April 2024 (Revenue Scotland).

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Filing and paying LBTT

The LBTT return is due within 30 days of the effective date — usually the settlement date, Scotland's equivalent of completion (Revenue Scotland). Any tax due is paid at the same time. The buyer's solicitor normally files through Revenue Scotland's online system as part of the conveyancing; a return filed on day 31 attracts an automatic £100 penalty. England's SDLT window is 14 days, so buyers relocating from England have more time than they may expect — though most Scottish returns are filed within a week of settlement.

Frequently asked questions

Is there stamp duty in Scotland?

Not as such. Scotland replaced Stamp Duty Land Tax with Land and Buildings Transaction Tax (LBTT) on 1 April 2015. The structure is similar — banded rates paid by the buyer — but the bands, first-time buyer relief, and second-home surcharge all differ from England's.

How much LBTT do I pay on a £250,000 house?

A home mover pays £2,100: 0% on the first £145,000 and 2% on the next £105,000. A first-time buyer pays £1,500. In England the same purchase costs a home mover £2,500.

Do first-time buyers pay LBTT?

Above £175,000, yes. The relief lifts the nil-rate band from £145,000 to £175,000, worth at most £600 — much smaller than England's relief, which can save £5,000. There is no price cap: a first-time buyer at any price keeps the £600 benefit.

What is the ADS rate in 2026?

8% of the full purchase price, for transactions on or after 5 December 2024 (Revenue Scotland). It was confirmed unchanged in the Scottish Budget 2026-27. It applies to any second residential property costing £40,000 or more.

Is LBTT cheaper than English stamp duty?

Below £333,000, yes — a home mover saves a flat £400 on purchases between £145,000 and £325,000. Above £333,000, Scotland charges more, and the gap grows fast: £8,350 more at £500,000 and £34,600 more at £1,000,000.

When did Scotland stop using stamp duty?

1 April 2015, when LBTT came into force under the Land and Buildings Transaction Tax (Scotland) Act 2013. It was the first tax devolved to the Scottish Parliament in 300 years.

Related resources

• Stamp Duty Calculator — supports LBTT, LTT, and SDLT
• UK Stamp Duty Guide — England & Northern Ireland rates in full
• Stamp Duty in Wales: LTT Guide — the Welsh regime compared
• Mortgage Calculator — monthly payments on the rest of the purchase

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Official sources:

• Revenue Scotland: LBTT residential property rates
• Revenue Scotland: Additional Dwelling Supplement
• Scottish Government: Scottish Budget 2026-27, Chapter 2: Tax Policy
• HM Land Registry: UK House Price Index

Last updated: 12 August 2026. Reflects LBTT rates confirmed unchanged in the Scottish Budget 2026-27 and the 8% ADS in force since 5 December 2024.

Disclaimer: LBTT figures are based on rates published by Revenue Scotland as at the last updated date. Rules can change at Budget. Always verify current rates and your eligibility with a solicitor before concluding missives. UK Calculator provides information and calculation tools; it is not a tax adviser or solicitor.