Scottish Stamp Duty Rates

From 1 April 2015, Scotland introduced the Land and Building Transaction Tax (LBTT) to replace the Stamp Duty system used in the rest of the UK.

LBTT Calculator

Enter your property value to calculate the total tax payable.

Property Value

Property Purchase Price £:

Results

Up to £145,000
£145,000 to £250,000
£250,001 to £325,000
£325,001 to £750,000
Above £750,00
Total tax payable:

Rates Applicable in Scotland for Residential Properties

Lower tiers apply with higher rates than the rest of the UK as follows:

  • Up to £145,000 - 0%
  • From £145,001 to £250,000 - 2%
  • From £250,001 to £325,000 - 5%
  • From £325,001 to £750,000 - 10%
  • Above £750,000 - 12%

Source: Revenue Scotland

The percentages apply only to the amount between the thresholds.

Example Calculations

The table below shows the LBTT tax amount chargeable with the equivalent Stamp Duty for UK properties in parenthesis.

  • £50,000 - £0
  • £150,000 - £100 (£500)
  • £250,000 - £2,100 (£2,500)
  • £275,000 - £3,350 (£3,750)
  • £350,000 - £8,350 (£7,500)
  • £450,000 - £18,350 (£12,500)
  • £500,000 - £23,350 (£15,000)
  • £750,000 - £48,350 (£27,500)
  • £1,000,000 - £78,350 (£43,750)
  • £2,000,000 - £198,350 (£153,750)

Source: StampDutyRates.co.uk

Non-residential Properties

Check against LBTT(S)A 2013 section that outlines the distinction between residential and non-residential properties.

  • Up to £150,000 - 0%
  • From £150,001 to £350,000 - 3%
  • Above £350,000 - 4.5%