Scotland LBTT Calculator (2026-27)
Calculate Scottish Land and Buildings Transaction Tax for 2026-27, with first-time buyer relief, the 8% Additional Dwelling Supplement and commercial rates.
Calculate Scottish Land and Buildings Transaction Tax using the 2026/27 residential or non-residential purchase bands. This estimate covers one unlinked outright purchase using current rates. Enter chargeable consideration, including VAT where applicable, rather than a deposit or mortgage amount. Leases, mixed-use purchases, linked transactions, special reliefs and contracts protected by transitional rates require separate treatment.
How to use this tool
- Enter chargeable consideration for the whole purchase, including VAT if applicable.
- Choose residential or non-residential property.
- For residential purchases, select the tax treatment after checking ADS or first-time-buyer eligibility.
- Read the total and the band-by-band breakdown.
Formula
Total payable = floor(band tax + ADS), in whole pounds
Residential bands: 0% up to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000 and 12% above. First-time buyers get a £175,000 nil rate band, saving up to £600. ADS is a flat 8% of the whole price on additional dwellings costing £40,000 or more. Non-residential bands: 0% up to £150,000, 1% to £250,000 and 5% above. Input consideration is normalized to pennies; the final tax total, including ADS, is rounded down to whole pounds as Revenue Scotland requires. Components are shown before that final rounding.
Example
Buying a £300,000 home: nothing on the first £145,000, 2% of £105,000 (£2,100) and 5% of £50,000 (£2,500), so LBTT is £4,600. A first-time buyer pays £4,000 instead. If the same flat were a buy-to-let, ADS of 8% × £300,000 = £24,000 is added, for £28,600 in total.
Frequently asked questions
Is there a price limit for first-time buyer relief?
There is no purchase-price ceiling, but relief is at most £600. Every buyer must meet the first-time ownership and occupation conditions, including never having owned residential property anywhere. Relief cannot be combined with ADS.
Can I get the ADS back?
A refund may be available when the previous main residence is sold within 36 months, it was a main residence in the required earlier period, and the new home is occupied as the main residence. Joint-buyer conditions also apply. Merely intending to live in the new property does not remove ADS at purchase.
When is LBTT paid?
A required return and payment are normally due within 30 days of the effective date, usually completion. A nil tax amount does not necessarily remove the filing obligation.
Sources
- Revenue Scotland — conveyance return, final whole-pound rounding
- Scottish Government — Scottish Budget 2026-27: tax ready reckoners (LBTT rates and bands)
- Revenue Scotland — LBTT4010 residential transactions (worked examples)
- Revenue Scotland — Non-residential property rates
- Revenue Scotland — LBTT updates (ADS at 8% from 5 December 2024)
- Revenue Scotland — ADS eligibility and repayment conditions
This tool gives an estimate for general information only. It is not financial, tax, legal or medical advice — check with a qualified professional before you rely on the result.
Last updated: 2026