LBTT (Scotland)

⚠ This is Scotland only. England and Northern Ireland charge Stamp Duty Land Tax and Wales charges Land Transaction Tax — three taxes with three sets of bands and, more importantly, three different structures.

⚠ The supplement is a flat charge on the WHOLE price

This is where Scotland differs most, and it is not a difference in rates. England adds its surcharge to every band of the ordinary ladder. Scotland charges the Additional Dwelling Supplement as a single percentage of the entire purchase price, on top of ordinary LBTT — so it is a separate line rather than a steeper ladder, and it does not change any band's rate.

It does not apply below the £40,000 floor, and it is repayable if you sell your previous main residence within the allowed period.

First-time buyer relief raises the nil band

Rather than replacing the ladder as it does in England. The relief is worth a fixed amount at most, because it only affects the bottom band — so unlike the English version there is no cliff, and no price at which it vanishes.

It is sliced, not a single rate

Each band's rate applies only to the part of the price inside it. The bands above are listed so the total can be checked a line at a time against Revenue Scotland's own table.

What this does not cover

Non-residential and mixed property, which has its own bands. Leases, where the rent is taxed as well as the premium and LBTT has a three-yearly review the other two taxes do not. Multiple dwellings relief. Group and charity reliefs. And repayment of the supplement, which is a claim rather than a calculation.

Where these figures come from

⚠ These rates are not published by gov.uk, because this tax is devolved. They come from Revenue Scotland, and they are checked against it exactly the way every gov.uk figure on this site is checked. How these numbers are kept right sets out the process.

Stamp Duty (England & NI)