Preview · estimate residential Land and Buildings Transaction Tax for one ordinary Scottish home purchase. Rates checked 6 November 2026. An estimate, not tax advice; your solicitor must confirm eligibility, the effective date and the return.
Enter the price and your confirmed buyer circumstances to see a band-by-band estimate.
Current residential bands
Standard bands effective from 1 April 2021, charged only on the portion in each band:
| Portion of price | Rate |
|---|---|
| Up to £145,000 | 0% |
| Above £145,000 to £250,000 | 2% |
| Above £250,000 to £325,000 | 5% |
| Above £325,000 to £750,000 | 10% |
| Above £750,000 | 12% |
Source: Revenue Scotland residential bands and official worked examples, checked 6 November 2026.
First-time buyer relief
Qualifying relief raises the nil-rate threshold to £175,000, saving up to £600. Every buyer must meet the conditions, including never having owned a dwelling anywhere in the world and intending to occupy this home as their only or main residence. Inherited or gifted ownership can count. The relief is not available when ADS applies; linked transactions and trust interests need specialist checks. Selecting the box is your eligibility assumption, not a determination by this tool. Revenue Scotland LBTT3048, checked 6 November 2026.
Additional Dwelling Supplement
Where liable, ADS is 8% of the whole purchase price for transactions and contracts from 5 December 2024, added to ordinary LBTT; it does not apply where the consideration is below £40,000. This calculator assumes a contract entered into on or after 5 December 2024. Earlier contracts can qualify for transitional 6% treatment: use the official calculator instead. Replacement-main-residence rules, joint buyers, companies and possible repayments can change liability; the ADS box does not decide these facts. Official ADS guidance and transition rules, checked 6 November 2026.
Not supported: linked or multiple-property transactions, mixed/non-residential property, leases, other reliefs, historic rates, transitional contracts or repayment claims. Figures are arithmetic estimates shown to the penny; confirm the amount and rounding for the return. Calculation runs on your device. Inputs are included in the URL and browser history so a shared link reproduces the result. Do not share inputs you want to keep private. Use Revenue Scotland’s own calculator.
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