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.
Rates Applicable in Scotland for Residential Properties
Lower tiers apply with higher rates than the rest of the UK as follows:
| Rate | Charge Band |
|---|---|
| 0% | Up to £145,000 |
| 2% | Over £145,000 to £250,000 |
| 5% | Over £250,000 to £325,000 |
| 10% | Over £325,000 to £750,000 |
| 12% | Over £750,000 |
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%