How much LBTT does a first-time buyer pay in Scotland?

A first-time buyer pays 0% on the first £175,000 instead of £145,000, then the usual bands apply. At £300,000 a first-time buyer pays £4,000, compared with £4,600 at standard rates.

What is the maximum first-time buyer saving?

The relief can save up to £600. The saving reaches £600 once the price is £175,000 or more, because the extra £30,000 of nil band is taxed at 2% under standard rates.

Is there a price cap for first-time buyer relief in Scotland?

No. Unlike England, Scotland's first-time buyer relief has no price cap, so the £175,000 nil band still applies on higher-priced purchases.

Who counts as a first-time buyer?

You must never have owned a residential property, or an interest in one, anywhere in the world, and you must intend to live in the property as your main home. On a joint purchase, every buyer must qualify.

Home / First-Time Buyer LBTT Calculator

Scotland · First-time buyer relief

First-Time Buyer LBTT Calculator

Buying your first home in Scotland? See exactly how the £175,000 nil band reduces your LBTT, and how much you save compared with standard rates.

0% up to £175,000
Up to £600 saving
No price cap in Scotland

Calculate first-time buyer LBTT

Total LBTT as a first-time buyer £1,500 You save £600 compared with standard rates

First-time buyer LBTT: £1,500
Standard LBTT: £2,100
Your saving: £600

Band-by-band breakdown (first-time buyer)

Band	Rate	Amount in band	Tax
Total first-time buyer LBTT			£1,500

Rates checked: October 2026 · Source: Revenue Scotland — Land and Buildings Transaction Tax

How first-time buyer relief changes the bands

Only the first band changes. A first-time buyer pays nothing on the first £175,000 (instead of £145,000), then 2% to £250,000, 5% to £325,000, 10% to £750,000 and 12% above £750,000. There is no price cap, so the relief still helps on more expensive first homes.

Price	First-time buyer	Standard	Saving
£175,000	£0	£600	£600
£250,000	£1,500	£2,100	£600
£300,000	£4,000	£4,600	£600
£500,000	£20,750	£21,350	£600

Below £175,000 the saving is smaller, because only part of the extra £30,000 nil band is used. The calculator above shows your exact saving at any price.

Who qualifies?

You must never have owned a residential property, or a share in one, anywhere in the world.
You must intend to live in the property as your only or main home.
On a joint purchase, every buyer must be a first-time buyer.
The relief is claimed on the LBTT return, normally by your solicitor.

Read the full first-time buyer guide for edge cases, or compare Scotland with England in the LBTT vs Stamp Duty comparison.

First-time buyer FAQs

How much LBTT does a first-time buyer pay at £300,000?

£4,000: 0% on £175,000, 2% on £75,000 (£1,500) and 5% on £50,000 (£2,500). Standard rates would be £4,600.

What is the maximum saving?

£600, reached once the price is £175,000 or more.

Is there a price cap?

No. Scotland has no price cap for first-time buyer relief, unlike England where relief ends above £500,000.

Do both joint buyers need to be first-time buyers?

Yes. If one buyer has owned property before, the relief cannot be claimed.