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Property taxes

Stamp duty land tax (SDLT) or land and buildings transaction tax (LBTT) in Scotland on residential properties is charged at different rates according to a band system.

Rates are applied only to the portion of the property's value that exceeds the relevant band threshold. 

Additional property

An extra 3 percentage points are charged on purchases of additional properties such as second homes and buy-to-lets. These changes came into effect from 1 April 2016. We can explain the new rules in detail.

How much LBTT will you be charged?

Use this calculator to work out the amount of LBTT you'll be charged on the purchase of property and land in Scotland.

Calculate LBTT
Please note:
The results provided by this calculator should be used as a guide only. Please contact us to discuss LBTT planning in detail.