Scotland · Additional Dwelling Supplement
LBTT Calculator with ADS
Buying a second home, buy-to-let or another additional dwelling in Scotland? Work out the standard LBTT and the 8% Additional Dwelling Supplement together, with a full band-by-band breakdown.
- ADS at the current 8% rate
- £40,000 ADS threshold applied automatically
- Rates checked: October 2026
Calculate LBTT with ADS
Please enter a valid purchase price above £0.
- LBTT (bands)
- £4,600
- ADS — 8% of full price
- £24,000
- Purchase price
- £300,000
Band-by-band breakdown
| Band | Rate | Amount in band | Tax |
|---|---|---|---|
| Total (bands + ADS) | £28,600 | ||
Rates checked: October 2026 · Source: Revenue Scotland — Land and Buildings Transaction Tax
How LBTT with ADS is worked out
Two charges are added together. First, standard residential LBTT is charged in slices: 0% up to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000 and 12% above that. Second, ADS is charged at 8% of the whole purchase price — not just the part above a threshold. ADS only applies when the price is £40,000 or more.
| Price | LBTT (bands) | ADS at 8% | Total |
|---|---|---|---|
| £39,999 | £0 | £0 (below £40,000) | £0 |
| £100,000 | £0 | £8,000 | £8,000 |
| £300,000 | £4,600 | £24,000 | £28,600 |
| £500,000 | £21,350 | £40,000 | £61,350 |
Many older calculators still use the old 6% ADS rate. The rate has been 8% for transactions since 5 December 2024, so check the rate before you trust any result.
When ADS applies — and when it can be repaid
ADS applies when, at the end of the day of purchase, you own more than one residential property. It commonly affects second homes and buy-to-let purchases. If you are replacing your main residence but have not yet sold the old one, ADS is paid first and can normally be reclaimed when the previous main residence is sold within 36 months (transactions on or after 1 April 2024).
Check your exact deadline with the ADS reclaim calculator, or read the full ADS guide.
LBTT with ADS FAQs
What is an LBTT calculator with ADS?
It works out standard band-based LBTT plus ADS. Since 5 December 2024 ADS has been 8% of the whole purchase price for purchases of £40,000 or more.
How is ADS calculated?
ADS is 8% of the entire price. At £300,000, ADS is £24,000 and the standard LBTT is £4,600, giving £28,600 in total.
When does ADS not apply?
It does not apply below £40,000, when you buy your only home, or in replacement-main-residence cases covered by the repayment rules.
Can I get ADS back?
Usually yes if the previous main residence is sold within 36 months of the purchase for transactions on or after 1 April 2024. Use the ADS reclaim calculator to check your dates.