LBTT Bands 2026/27 (Residential)

0% up to £145,000 · 2% £145,001–£250,000 · 5% £250,001–£325,000 · 10% £325,001–£750,000 · 12% above £750,000. First-time buyers get relief raising the nil-rate band to £175,000 (worth up to £600).

Additional Dwelling Supplement

Buying a second home or buy-to-let in Scotland adds 8% of the entire purchase price (on purchases of £40,000+) on top of standard LBTT — one of the steepest additional-property charges in the UK. ADS can be reclaimed if you sell your previous main residence within 36 months.

LBTT vs SDLT

Scotland’s bands bite earlier than England’s SDLT — a £350,000 purchase attracts £8,350 LBTT versus £5,000 SDLT. Buying near a band threshold? A small price negotiation can save thousands.

Frequently Asked Questions

What is LBTT?

Land and Buildings Transaction Tax — the Scottish equivalent of stamp duty, payable when buying property over 145,000 GBP (175,000 GBP for first-time buyers).

How much is the Additional Dwelling Supplement?

8% of the full purchase price on second homes and buy-to-lets costing 40,000 GBP or more, on top of standard LBTT.

Can I reclaim ADS?

Yes — if you sell your previous main residence within 36 months of buying the new one, you can reclaim the supplement from Revenue Scotland.