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Land and Buildings Transaction Tax (LBTT) calculator

Calculate the Land and Buildings Transaction Tax on your residential property in Scotland

Land and Buildings Transaction Tax (LBTT) has replaced Stamp Duty in Scotland. If you’re buying a residential property over £145,000, you’ll have to pay LBTT. This calculator works out how much Land and Buildings Transaction Tax you need to pay on your new home. It also works out how much you’ll pay on any additional property purchase over £40,000, like a buy to let or second home, which attracts an extra 3% Additional Dwelling Supplement (ADS).

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Buying in England, Northern Ireland or Wales?

If you are buying in any of these countries then use the appropriate calculator to work out how much you will pay

Land and Buildings Transaction Tax (LBTT) calculator - Your Results

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Land and Buildings Transaction Tax to pay is
Land and Buildings Transaction Tax on your additional property Land and Buildings Transaction Tax to pay is
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How is this calculated? Click to expand.

Land and Buildings Transaction Tax (LBTT) is paid at different rates, depending on the band the purchase price falls into. For example, someone buying a property for £280,000 would pay no tax on the value of the property up to £145,000, 2% tax on the property value between £145,001 and £250,000 and 5% on the property value between £250,001 and £280,000. In this case, total liability for Land and Buildings Transaction Tax (LBTT) would be £3,600 giving an effective tax rate of 1.29% (average percentage rate of tax paid).

Anyone buying a second home including a buy to let property will pay an extra 3% on top of the relevant standard rate band. In this example that would represent an extra £8,400, meaning the total stamp duty would be £12,000 giving an effective tax rate of 4.29%.

Purchase price of property Rate of Land and Buildings Transaction Tax (LBTT) Buy to Let/ Additional Dwelling Supplement (ADS)*
£0 - £145,000 0% 3%
£145,001 - £250,000 2% 5%
£250,001 - £325,000 5% 8%
£325,001 - £750,000 10% 13%
£750,000+ 12% 15%

* Properties under £40,000 are not subject to second home Additional Dwelling Supplement

Land and Buildings Transaction Tax (LBTT) is paid at different rates, depending on the band the purchase price falls into. For example, someone buying a property for £280,000 would pay no tax on the value of the property up to £145,000, 2% tax on the property value between £145,001 and £250,000 and 5% on the property value between £250,001 and £280,000. In this case, total liability for Land and Buildings Transaction Tax (LBTT) would be £3,600 giving an effective tax rate of 1.29% (average percentage rate of tax paid).

Anyone buying a second home including a buy to let property will pay an extra 3% on top of the relevant standard rate band. In this example that would represent an extra £8,400, meaning the total stamp duty would be £12,000 giving an effective tax rate of 4.29%.

Purchase price of property Rate of Land and Buildings Transaction Tax (LBTT) Buy to Let/ Additional Dwelling Supplement (ADS)*
£0 - £145,000 0% 3%
£145,001 - £250,000 2% 5%
£250,001 - £325,000 5% 8%
£325,001 - £750,000 10% 13%
£750,000+ 12% 15%

* Properties under £40,000 are not subject to second home Additional Dwelling Supplement

Did you know?

You have to pay Land and Buildings Transaction Tax (LBTT) within 30 days of buying a property. If you're using a solicitor to carry out the conveyancing, they will normally organise the payment for you.

Land and Buildings Transaction Tax (LBTT) - Everything you need to know

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