Scotland · Rates checked 4 October 2026
LBTT Rates 2026
The current Land and Buildings Transaction Tax bands for residential, first-time buyer, additional-home and non-residential purchases in Scotland.
- Source: Revenue Scotland
- Last checked: 4 October 2026
- ADS shown at the current 8% rate
Residential LBTT bands
These bands have applied since 1 April 2021. LBTT is charged in slices: each rate applies only to the part of the purchase price inside that band.
| Purchase price band | Standard rate | First-time buyer rate |
|---|---|---|
| Up to £145,000 | 0% | 0% up to £175,000 |
| £145,001 – £250,000 | 2% | 2% on the part above £175,000 |
| £250,001 – £325,000 | 5% | 5% |
| £325,001 – £750,000 | 10% | 10% |
| Above £750,000 | 12% | 12% |
First-time buyer relief raises the nil-rate band from £145,000 to £175,000. There is no purchase-price cap, and the maximum saving is £600. Read the full first-time buyer guide.
Additional Dwelling Supplement (ADS)
| Item | Current rule |
|---|---|
| ADS rate | 8% of the whole purchase price |
| Rate start date | 5 December 2024 (previously 6%) |
| Minimum purchase price | £40,000 — ADS does not apply below this amount |
| Charged on top of | The normal band-based residential LBTT |
| Typical cases | Second homes, buy-to-let purchases and other additional dwellings |
Some older calculators still use the previous 6% rate. That understates ADS by £2,000 on every £100,000 of purchase price. See the detailed ADS guide or check a repayment with the ADS reclaim calculator.
Non-residential and mixed-use LBTT bands
| Purchase price band | Rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 – £250,000 | 1% |
| Above £250,000 | 5% |
These bands cover commercial property such as shops, offices and land. A mixed-use purchase, such as a shop with a flat above it, normally uses these non-residential bands. Use the commercial LBTT calculator for a band-by-band result.
Quick examples
| Purchase | LBTT result |
|---|---|
| £200,000 standard home | £1,100 |
| £300,000 standard home | £4,600 |
| £300,000 first-time buyer | £4,000 |
| £300,000 additional home | £4,600 LBTT + £24,000 ADS = £28,600 |
| £300,000 commercial property | £3,500 |
| £500,000 standard home | £23,350 |
For complete band workings at more prices, open the LBTT worked examples.
LBTT rates FAQs
What are the current LBTT rates in Scotland?
Standard residential LBTT is 0% up to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000 and 12% above £750,000. First-time buyers get a £175,000 nil band. ADS is 8% of the full price on qualifying purchases of £40,000 or more.
When were these rates last checked?
They were checked on 4 October 2026 against Revenue Scotland guidance. Tax bands can change in a Scottish Budget, so check the date before relying on an old screenshot or another website.
Is ADS charged in bands?
No. ADS is 8% of the whole purchase price. Normal LBTT is still calculated in bands first, and ADS is then added.
Does Scotland add a non-resident surcharge?
No. Scotland does not add a non-resident surcharge to LBTT, unlike the SDLT system in England and Northern Ireland.
Source: Revenue Scotland — Land and Buildings Transaction Tax. This page is guidance, not tax advice.