How We Calculate
The exact method, bands and sources behind every calculator on this site.
The bands we use
LBTT is charged in slices: each rate applies only to the part of the price inside its band. The residential bands (since 1 April 2021) are 0% to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000 and 12% above £750,000. First-time buyer relief raises the nil band to £175,000 with no price cap. Full tables are on the LBTT rates page.
Additional Dwelling Supplement (ADS)
ADS is 8% of the whole purchase price since 5 December 2024 and applies only to purchases of £40,000 or more. It is added after the band calculation. Identifying the old 6% rate still used by some sites is one reason this site was built — see LBTT calculator with ADS.
Commercial and mixed-use property
Non-residential purchases use 0% to £150,000, 1% to £250,000 and 5% above £250,000. A transaction mixing residential and non-residential elements is generally taxed at these non-residential rates.
Leases
For a non-residential lease, each year's rent is discounted at the statutory temporal discount rate of 3.5% (LBTT (Scotland) Act 2013, Schedule 19) and the results are added to give the net present value (NPV). The NPV is taxed at 0% to £150,000, 1% to £2,000,000 and 2% above £2,000,000. A premium is taxed at the non-residential purchase rates, with the 0% band removed when the rent is £1,000 a year or more.
England comparison
The LBTT vs Stamp Duty tool uses SDLT rates for England and Northern Ireland from 1 April 2025, including the 5-percentage-point higher rates for additional dwellings and first-time buyer relief up to £500,000. England's 2% non-resident surcharge is not included and is labelled as such.
Sources and updates
- Primary source: Revenue Scotland — Land and Buildings Transaction Tax
- Comparison rates: GOV.UK SDLT guidance
- Rates checked: October 2026; pages show a "rates checked" date and are reviewed after each Scottish Budget.
All figures are calculated in your browser from these published bands. No result is stored or sent to us. If a result disagrees with your solicitor's figure, linked transactions, reliefs, VAT or multiple-property rules are the usual reasons — the difference is explained in the worked examples.