Scotland — LBTT
£4,600
1.53% effective rate
| Band | Rate | Amount | Tax |
|---|
Scotland LBTT · England & Northern Ireland SDLT
LBTT vs Stamp Duty
Enter the same purchase price once and compare Scotland's LBTT with Stamp Duty Land Tax in England and Northern Ireland — standard, first-time buyer and additional-home purchases included.
- Current Scottish LBTT bands
- SDLT rates from 1 April 2025
- Full breakdown for both taxes
Compare the two taxes
Please enter a valid property price above £0.
Scotland (LBTT) is cheaper by £400 at this price.
- Difference
- £400
England & Northern Ireland — SDLT
£5,000
1.67% effective rate
| Band | Rate | Amount | Tax |
|---|
Rates checked: October 2026 · Sources: Revenue Scotland and GOV.UK — Stamp Duty Land Tax. Wales uses Land Transaction Tax (LTT), which is not included in this comparison.
Standard purchases compared at popular prices
| Purchase price | Scotland — LBTT | England / NI — SDLT | Difference |
|---|---|---|---|
| £200,000 | £1,100 | £1,500 | Scotland £400 less |
| £300,000 | £4,600 | £5,000 | Scotland £400 less |
| £500,000 | £23,350 | £15,000 | England / NI £8,350 less |
| £750,000 | £48,350 | £27,500 | England / NI £20,850 less |
| £1,000,000 | £78,350 | £43,750 | England / NI £34,600 less |
Scotland is slightly cheaper in these £200,000–£300,000 examples, but its 10% band starts at £325,001 and its 12% band starts above £750,000. England and Northern Ireland reach 10% only above £925,000, which is why SDLT becomes much lower at higher prices.
The main differences that matter
First-time buyers
Scotland raises the nil band from £145,000 to £175,000, with no price limit and a maximum saving of £600. England and Northern Ireland are more generous at eligible prices — 0% up to £300,000 and 5% on the portion from £300,001 to £500,000 — but there is no relief at all if the price is above £500,000.
Additional homes
Scotland charges standard LBTT plus ADS at 8% of the entire purchase price. England and Northern Ireland use higher SDLT rates instead: every residential band is increased by 5 percentage points. The systems can produce very different totals, so use the additional-home mode in the calculator rather than guessing.
Buyers from outside the UK
Scotland has no non-resident LBTT surcharge. England and Northern Ireland can add 2 percentage points to residential SDLT for a non-resident transaction; that surcharge is not included in this comparison.
Wales is different again
Wales does not use SDLT or LBTT. It has Land Transaction Tax (LTT), with its own bands. This page compares Scotland only with England and Northern Ireland.
LBTT vs Stamp Duty FAQs
Is LBTT cheaper than Stamp Duty?
Neither is always cheaper. At £300,000 for a standard buyer, LBTT is £4,600 and SDLT is £5,000. At £500,000, LBTT is £23,350 and SDLT is £15,000.
Why does Scotland become more expensive at higher prices?
Scotland's 10% band begins at £325,001 and the 12% band begins above £750,000. England and Northern Ireland keep a 5% band up to £925,000 and reach 10% only above that level.
Which first-time buyer system is better?
England and Northern Ireland save more money at prices up to £500,000. Scotland's relief is smaller but does not disappear at a price cap, so it still saves up to £600 on higher-priced purchases.
Does this comparison include Wales?
No. Wales uses Land Transaction Tax (LTT), not SDLT. This calculator compares Scottish LBTT with SDLT in England and Northern Ireland only.