Home / United Kingdom / LBTT
REVENUE SCOTLAND
LBTT on a Scottish home.
This is not stamp duty with a Scottish name. The nil-rate band is £145,000, and an additional dwelling is an 8% supplement on the whole price.
| Slice | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
First-time buyers are modeled with a nil-rate band to £175,000. An additional dwelling supplement of 8% of the price is added on top of LBTT for a further home. That supplement replaced the old 6% figure and it is not the English 5% surcharge. A £300,000 additional purchase is ordinary LBTT on the slices plus £24,000.
Use the calculator and set the country to Scotland. ADS has exemptions, including some replacements of a main residence, that a checkbox cannot know. Read Revenue Scotland before you rely on the additional-dwelling line.
Questions
Is ADS 8% of the slice or of the price?
Of the whole price, added to the sliced LBTT.
Does England’s first-time buyer cap of £500,000 apply?
No. That cap is SDLT. The Scottish first-time buyer model here widens the nil-rate band to £175,000.
Why the English answer is the wrong budget
England’s nil-rate band is £125,000 and its additional-property supplement is 5%. Scotland’s nil-rate band is £145,000 and the additional dwelling supplement is 8% of the whole price. On a £300,000 additional dwelling the supplement alone is £24,000, before the sliced LBTT. First-time buyers on this page are modeled with a nil-rate band to £175,000, not with England’s £300,000 band and not with England’s £500,000 cliff.
Replacing a main residence can change whether the supplement is due. A checkbox cannot know that. Read Revenue Scotland before you rely on the additional-dwelling line in the calculator.
£250,000 on the Scottish slices
A £250,000 main home pays nothing on the first £145,000 and 2% on the next £105,000, which is £2,100. There is no 5% slice yet, because that band starts above £250,000. The same price as an additional dwelling adds 8% of £250,000, which is £20,000, on top of the £2,100. England at £250,000 with no relief is 2% of the slice from £125,000 to £250,000, also £2,500, and an additional property there adds 5% of the price, £12,500, not 8%.
First-time buyers modeled here get a nil-rate band to £175,000, so a £250,000 first home pays 2% only on £75,000, which is £1,500, if the wider nil band applies to that purchase. Do not subtract England’s £300,000 relief from a Scottish price. The calculator switches the whole table when the country is Scotland.