What Is LBTT?
Scotland's property tax explained simply: who pays, how the bands work, first-time buyer relief, ADS and how it differs from stamp duty.
4 October 2026 · LBTT basics
Read the guideBlog · Guides and explainers
LBTT Blog
Plain-English guides to Scotland's Land and Buildings Transaction Tax — the rules behind the calculators, with dated rates and links to Revenue Scotland.
Latest articles
When Is LBTT Payable?
The 30-day deadline after completion, how your solicitor handles the return, and the penalties for filing or paying late.
4 October 2026 · Deadlines and penalties
Read the guideLBTT and Shared Ownership
Tax on the share you buy, staircasing step by step, and the crucial difference between shared ownership and shared equity in Scotland.
4 October 2026 · Shared ownership
Read the guideStart with the calculators
Guides explain the rules; the tools do the maths. The main LBTT calculator covers standard, first-time buyer and additional-home purchases, with dedicated tools for ADS reclaim, commercial property, leases and a Scotland vs England comparison.