What are the Scotland LBTT bands for 2026/27?

LBTT residential rates effective from 1 April 2021 onwards (still in force for 2026/27) are: 0% on the first £145,000; 2% on £145,001 to £250,000; 5% on £250,001 to £325,000; 10% on £325,001 to £750,000; 12% above £750,000. Scotland uses LBTT instead of SDLT - the two regimes have different bands and rates.

How does First-Time Buyer relief work in Scotland?

First-time buyers in Scotland get the 0% LBTT nil-rate band raised from £145,000 to £175,000, saving up to £600 of LBTT compared to standard rates. To qualify the buyer must have never owned a residential property anywhere in the world and the property must be the buyer's main residence. Standard bands apply above £175,000.

What is the Additional Dwelling Supplement (ADS)?

ADS is an 8% flat-rate surcharge on the WHOLE purchase price (not just the band above) when buying an additional residential property in Scotland - second home, buy-to-let, holiday home. The rate rose from 6% to 8% from 5 December 2024 and remains at 8% for 2026/27. ADS only applies when the purchase price is £40,000 or more.

Is ADS calculated differently from the SDLT surcharge?

Yes. The English SDLT additional-property surcharge adds 5% to every band; the Scottish ADS adds a flat 8% on the entire purchase price. For a £200,000 second home, SDLT (England) would add £10,000 in surcharges across bands while Scottish ADS adds £16,000 (8% × £200k) on top of the banded LBTT.

The LBTT return must be filed and the tax paid to Revenue Scotland within 30 days of the effective date of the transaction (usually completion). The conveyancing solicitor typically files the return and pays Revenue Scotland on behalf of the buyer at completion.

Does this calculator cover England, Wales or Northern Ireland?

No. England and Northern Ireland use Stamp Duty Land Tax (SDLT) - see the SDLT calculator. Wales uses Land Transaction Tax (LTT) - see the LTT calculator. This calculator is Scotland-only.

LBTT on £500,000 Scotland 2026/27

Buying a £500,000 property in Scotland in the 2026/27 tax year? Scottish Land and Buildings Transaction Tax follows a different band structure from English SDLT and adds 8% ADS on the whole price for additional-property purchases (from 5 Dec 2024). Figures below trace to the Revenue Scotland bands.

Standard mover

£23,350

Effective rate 4.67%

First-time buyer

£22,750

Saves £600 vs mover (nil-rate to £175k)

Additional property (ADS 8%)

£63,350

Banded £23,350 + ADS £40,000

Standard mover band breakdown

Band	Rate	Amount in band	Tax
£0 - £145,000	0.0%	£145,000	£0
£145,000 - £250,000	2.0%	£105,000	£2,100
£250,000 - £325,000	5.0%	£75,000	£3,750
£325,000 - £750,000	10.0%	£175,000	£17,500

Compare to other UK nations

Property tax on the same £500,000 purchase differs materially across the UK:

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Frequently asked questions

What are the Scotland LBTT bands for 2026/27?: LBTT residential rates effective from 1 April 2021 onwards (still in force for 2026/27) are: 0% on the first £145,000; 2% on £145,001 to £250,000; 5% on £250,001 to £325,000; 10% on £325,001 to £750,000; 12% above £750,000. Scotland uses LBTT instead of SDLT - the two regimes have different bands and rates.
How does First-Time Buyer relief work in Scotland?: First-time buyers in Scotland get the 0% LBTT nil-rate band raised from £145,000 to £175,000, saving up to £600 of LBTT compared to standard rates. To qualify the buyer must have never owned a residential property anywhere in the world and the property must be the buyer's main residence. Standard bands apply above £175,000.
What is the Additional Dwelling Supplement (ADS)?: ADS is an 8% flat-rate surcharge on the WHOLE purchase price (not just the band above) when buying an additional residential property in Scotland - second home, buy-to-let, holiday home. The rate rose from 6% to 8% from 5 December 2024 and remains at 8% for 2026/27. ADS only applies when the purchase price is £40,000 or more.
Is ADS calculated differently from the SDLT surcharge?: Yes. The English SDLT additional-property surcharge adds 5% to every band; the Scottish ADS adds a flat 8% on the entire purchase price. For a £200,000 second home, SDLT (England) would add £10,000 in surcharges across bands while Scottish ADS adds £16,000 (8% × £200k) on top of the banded LBTT.
When is LBTT due?: The LBTT return must be filed and the tax paid to Revenue Scotland within 30 days of the effective date of the transaction (usually completion). The conveyancing solicitor typically files the return and pays Revenue Scotland on behalf of the buyer at completion.
Does this calculator cover England, Wales or Northern Ireland?: No. England and Northern Ireland use Stamp Duty Land Tax (SDLT) - see the SDLT calculator. Wales uses Land Transaction Tax (LTT) - see the LTT calculator. This calculator is Scotland-only.