LBTT Calculator

Work out the Land and Buildings Transaction Tax on a property in Scotland. It checks whether the 8% Additional Dwelling Supplement applies from what you'll own after buying, covers first-time buyer relief, and handles mixed-use and six-or-more-dwelling purchases.

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Land and Buildings Transaction Tax (LBTT) replaces stamp duty in Scotland and is collected by Revenue Scotland. If you'll own more than one dwelling after buying, or you're buying through a company, the 8% Additional Dwelling Supplement (ADS) usually applies too.

Six or more dwellings in one transaction can be treated as non-residential, and this calculator shows that option. Mixed-use purchases pay non-residential rates, and ADS can apply to the part of the price for the dwelling.
Count dwellings anywhere in the world, including part shares and those owned by your spouse, civil partner, a partner you live with or children under 16. A share worth less than £40,000 may not count. Buying jointly? Answer yes if any buyer will.
Only counts if the old home was your only or main residence at some point in the 36 months before you buy, and you'll live in this one as your main home.
Estimate only. Rates checked November 2026 against Revenue Scotland and reviewed after each Scottish Budget. Covers freehold residential, mixed-use and six-or-more-dwelling purchases. It simplifies the ADS ownership test and does not cover trusts, leases, linked transactions, multiple dwellings relief, other reliefs, or transactions under contracts entered into before 5 December 2024, which may qualify for the old 6% ADS rate. Submit the return and pay LBTT to Revenue Scotland within 30 days, beginning with the day after the effective date (usually completion). Not tax advice.

How to calculate LBTT on a buy-to-let

Work out LBTT band by band. If ADS applies, add 8% of the full price. A buy-to-let bought by someone who'll own more than one dwelling pays both.

Buying in England? Use our stamp duty calculator →
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LBTT and ADS formula with a worked example: a £250,000 buy-to-let pays £2,100 LBTT plus £20,000 ADS, £22,100 in total
Step 1

Split the price into LBTT bands

Up to £145,000, £145,001 to £250,000, £250,001 to £325,000, £325,001 to £750,000, and anything above.

Step 2

Tax each slice and add them up

0%, 2%, 5%, 10% and 12%. Each rate applies only to its own slice, never to the whole price.

Step 3

Add 8% ADS on the whole price

If you'll own more than one dwelling after buying and the price is £40,000 or more, add 8% of the full purchase price, unless you're replacing your main home and the old one is sold by completion. That total is your bill.

Worked example

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A £250,000 buy-to-let in Scotland, bought by someone who already owns their home, so ADS applies.

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LBTT = (£145,000 × 0%) + (£105,000 × 2%) = £2,100

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ADS = £250,000 × 8% = £20,000

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Total = £2,100 + £20,000 = £22,100

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How LBTT works on a buy-to-let

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The 8% Additional Dwelling Supplement

If you'll own more than one dwelling after buying, you usually pay ADS on top of LBTT. It's 8% of the whole purchase price, not band by band, so a £250,000 flat carries £20,000 of ADS on its own. That includes buying a new main home before you've sold the old one.

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Buying your first and only dwelling to let out? ADS doesn't usually apply. Companies generally pay ADS on residential purchases of £40,000 or more, even if they own no other dwelling, unless relief applies.

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LBTT starts at £145,000

LBTT is charged in slices: nothing up to £145,000, then 2%, 5%, 10% and 12% on the parts of the price above each threshold.

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If every buyer qualifies for first-time buyer relief, the nil-rate band rises to £175,000, worth up to £600.

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Why should you use our LBTT calculator?

  • Works out whether ADS applies from what you'll own, not just what you're buying
  • Covers replacing your main home, and when you may qualify for an ADS repayment
  • Applies ADS to the dwelling's share of a mixed-use price, and shows the non-residential option for six or more dwellings
  • Shows the band-by-band working, not just a total
  • Free, fast and no sign-up

FAQs

How is LBTT calculated?

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LBTT is charged in slices. You pay nothing on the first £145,000, 2% on the part from £145,001 to £250,000, 5% to £325,000, 10% to £750,000 and 12% above that.

Each rate applies only to the part of the price inside its band. A £235,000 home bought as your only home comes to £1,800.

How much LBTT do I pay on a buy-to-let?

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It depends on what else you'll own. If you'll own more than one dwelling after buying, you pay LBTT at the residential rates plus the Additional Dwelling Supplement at 8% of the whole price. On a £250,000 buy-to-let that's £2,100 of LBTT and £20,000 of ADS, £22,100 in total.

If it will be the only dwelling you own, ADS doesn't usually apply even though you're letting it out, so the same £250,000 purchase comes to £2,100.

What is the Additional Dwelling Supplement?

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ADS is an extra charge on top of LBTT. It usually applies when you buy a dwelling in Scotland for £40,000 or more and, at the end of that day, you'll own more than one dwelling anywhere in the world. Dwellings owned by your spouse, civil partner, a partner you live with or children under 16 count, and on a joint purchase it applies if any buyer meets the test. It's 8% of the purchase price for transactions from 5 December 2024.

It also usually applies if you buy a new main home before selling your old one. Companies generally pay ADS on residential purchases of £40,000 or more, even if they own no other dwelling, unless relief applies.

Can I reclaim the Additional Dwelling Supplement?

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You may qualify for a repayment if you bought a new main home before selling your old one. The old home must have been your only or main residence at some point in the 36 months before you bought the new one, you must sell it within 36 months after, and you must live in the new home as your only or main residence.

Claims go to Revenue Scotland. The rules for joint buyers are more involved, so check with your solicitor.

Is there first-time buyer relief on LBTT?

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Yes. If all buyers qualify, there's no LBTT on the first £175,000 instead of £145,000, which saves up to £600. There's no price cap.

Every buyer must never have owned a dwelling anywhere in the world, including one received as a gift or inheritance, and must intend to live in the property as their only or main residence, so it doesn't apply to a buy-to-let.