Moving Tax
UK stamp duty calculator and guides

Stamp Duty in Scotland (LBTT)

Quick answer

Scotland uses Land and Buildings Transaction Tax (LBTT), not stamp duty. Rates start at 0% up to £145,000, then 2% to £250,000, 5% to £325,000, 10% to £750,000, and 12% above. First-time buyers pay 0% up to £175,000. Second homes pay an additional 6% surcharge.

LBTT rates in Scotland

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

First-time buyer relief in Scotland

Scottish first-time buyers pay 0% on the first £175,000 (compared to £145,000 standard). This is lower than England's £425,000 relief.

Additional Dwelling Supplement (second homes)

Scotland charges 6% ADS on second homes and buy-to-let, double England's 3% surcharge.

Sources

  1. Revenue Scotland, LBTT rates and bands, revenue.scot, accessed 24 June 2026