LBTT calculator for Scotland
Land and Buildings Transaction Tax (LBTT) on a £250,000 home-mover purchase in Scotland is £2,100. If you're buying in Scotland, it's LBTT that applies to your purchase, not stamp duty (SDLT) — a different tax, with its own bands and its own rules.
| Band | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| Above £750,000 | 12% |
Use the live calculator for your own price and buyer type, or see the£250,000 home-mover example worked out in full, or the full Scotland rates page for first-time-buyer relief and the Additional Dwelling Supplement.
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