Scotland Stamp Duty (LBTT) 2026 - Rates, Calculator & Guide
Scotland uses Land and Buildings Transaction Tax (LBTT). The bands and rates are different from England's SDLT.
Scotland does not charge stamp duty. Instead, you pay Land and Buildings Transaction Tax (LBTT) to Revenue Scotland. The bands and rates are different from England.
Scotland LBTT Calculator
LBTT Rates 2026
| Band | Standard rate | First-time buyer rate |
|---|---|---|
| £0 - £145,000 | 0% | 0% |
| £145,001 - £175,000 | 2% | 0% (FTB nil-rate) |
| £175,001 - £250,000 | 2% | 2% |
| £250,001 - £325,000 | 5% | 5% |
| £325,001 - £750,000 | 10% | 10% |
| Over £750,000 | 12% | 12% |
First-time buyer relief in Scotland extends the nil-rate band from £145,000 to £175,000. Maximum saving: £600. Only applies if you have never previously owned property.
Additional Dwelling Supplement (ADS) - The Key Difference
Scotland's ADS is 8% charged on the full purchase price, not just the amount in each band. This is fundamentally different from England's 5% marginal surcharge. On a £300,000 property, England's surcharge = £15,000. Scotland's ADS = £24,000.
| Property price | LBTT standard | ADS (8% flat) | Total with ADS | England equivalent |
|---|---|---|---|---|
| £200,000 | £1,100 | £16,000 | £17,100 | £11,500 |
| £300,000 | £4,600 | £24,000 | £28,600 | £20,000 |
| £500,000 | £23,350 | £40,000 | £63,350 | £42,500 |
ADS was increased from 6% to 8% in December 2024. The England equivalent uses the 5% marginal additional property surcharge.
Scotland vs England: Main Residence Comparison
| Property price | Scotland LBTT | England SDLT | Difference |
|---|---|---|---|
| £145,000 | £0 | £400 | Scotland cheaper: £400 |
| £200,000 | £1,100 | £1,500 | Scotland cheaper: £400 |
| £300,000 | £4,600 | £5,000 | Scotland cheaper: £400 |
| £500,000 | £23,350 | £17,500 | Scotland more expensive: £5,850 |
| £750,000 | £48,350 | £30,000 | Scotland more expensive: £18,350 |
FAQs
What is stamp duty in Scotland called?
Scotland replaced stamp duty with Land and Buildings Transaction Tax (LBTT) in April 2015. It is administered by Revenue Scotland, not HMRC. The bands and rates differ from England's SDLT - use the Scotland option in our calculator for accurate results if buying in Scotland.
What is the ADS and how does it differ from England's surcharge?
The Additional Dwelling Supplement (ADS) is Scotland's surcharge for second homes and additional properties. At 8%, it applies to the full purchase price, not just marginally across bands. In England, the 5% surcharge applies marginally (only to the portion in each band). This means Scotland's ADS is a much harsher charge, especially for lower-value additional properties.
For example, a £200,000 additional property in Scotland: ADS = 8% of £200,000 = £16,000. In England: 5% surcharge on full price = £10,000 (but applied marginally, effectively £10,000). However the bands mean England's total is £11,500 and Scotland's is £17,100 - Scotland is nearly 50% more expensive for additional properties.
How does Scotland LBTT compare to England SDLT for first-time buyers?
Scotland's first-time buyer relief is much less generous than England's. Scotland extends the nil-rate band to £175,000 (saving a maximum of £600). England's first-time buyer relief applies up to £300,000 (saving up to £5,000) on properties up to £500,000.
The average house price in Scotland is around £185,000-£200,000, where both nations charge modest amounts. The saving in Scotland from FTB relief is minimal in practice.