Land and Buildings Transaction Tax Calculator (Scotland) Widget

Give buyers of Scottish homes the Land and Buildings Transaction Tax on their price, slice by slice, with the 175,000 first-time buyer nil band and the 8% Additional Dwelling Supplement that Revenue Scotland charges on the whole price of a second property.

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<iframe src="https://a2z.tools/embed/w/lbtt-calculator" title="Land and Buildings Transaction Tax Calculator (Scotland) by A2Z Tools" width="100%" height="740" style="border:0;width:100%" loading="lazy" allow="clipboard-write"></iframe>

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How it works

Revenue Scotland's residential bands have applied since 1 April 2021: 0% up to 145,000, 2% from 145,001 to 250,000, 5% to 325,000, 10% to 750,000 and 12% on anything above. The widget measures how much of the price lands in each band and adds the pieces, so 235,000 gives 1,800 and 875,000 gives 63,350 - both Revenue Scotland's own examples. First-time buyer relief stretches the nil band to 175,000, which saves at most 600 and has no price ceiling. The Additional Dwelling Supplement is different in kind: it is 8% of the entire price, charged for contracts from 5 December 2024 when you will own more than one dwelling and are not replacing your main residence, and it is not due on a price under 40,000. A 300,000 buy-to-let therefore carries 4,600 of LBTT plus 24,000 of ADS.

Calculation method

  • LBTT = sum over bands of (portion of price inside the band x band rate)
  • Bands from 1 April 2021: 0% to 145,000; 2% to 250,000; 5% to 325,000; 10% to 750,000; 12% above
  • First-time buyer: the 0% band ends at 175,000 instead of 145,000 (saving up to 600)
  • ADS = 8% x whole price when an additional dwelling and price >= 40,000 (from 5 December 2024)
  • Total = LBTT + ADS; effective rate = total / price x 100

Worked examples

Home mover

Inputs: Price 235,000; home mover

Result: LBTT 1,800

Revenue Scotland example: 90,000 in the 2% band.

Upper bands

Inputs: Price 875,000; home mover

Result: LBTT 63,350

Revenue Scotland example: 2,100 + 3,750 + 42,500 + 15,000.

Buy-to-let with ADS

Inputs: Price 300,000; additional dwelling

Result: Total 28,600 (LBTT 4,600 + ADS 24,000)

LBTT 2,100 + 2,500; ADS 8% x 300,000.

First-time buyer

Inputs: Price 250,000; first-time buyer

Result: LBTT 1,500; relief saves 600

2% x (250,000 - 175,000) instead of 2% x 105,000 = 2,100.

An estimate for planning, not tax or legal advice. Your solicitor submits the LBTT return and confirms whether ADS or any relief applies.

Limitations

  • Residential purchases by individuals only: non-residential, mixed property, leases and linked transactions are not covered.
  • Whether ADS applies (ownership on the effective date, main-residence replacement, shares under 40,000) is taken from your choice, not tested.
  • The 6% ADS transitional rate for contracts made on or before 4 December 2024 is mentioned but not computed.

Where publishers use it

  • A Glasgow or Edinburgh letting agent's landlord page showing ADS on a typical tenement flat
  • A Scottish solicitor-estate agent listing with the tax at the offers-over price
  • A first-time buyer course in Scotland explaining why the relief is worth at most 600
  • A holiday-let investment article for the Highlands comparing LBTT and ADS
  • A relocation guide for people moving from England who expect SDLT rules

Questions

What is the LBTT on a 235,000 home?

1,800. The first 145,000 is at 0% and the remaining 90,000 sits in the 2% band. Revenue Scotland publishes this exact example.

How much does first-time buyer relief save in Scotland?

At most 600. It raises the nil band from 145,000 to 175,000, taking 30,000 out of the 2% band; any first-time buyer paying 175,000 or more saves the full 600, and there is no upper price limit.

How is the Additional Dwelling Supplement worked out?

It is 8% of the whole purchase price, not of the slices above a threshold, for contracts entered into from 5 December 2024. Earlier contracts completing later keep the 6% rate. It is not due when the price is under 40,000.

Can I get the ADS back?

Often, yes: if you sell your previous main home within 36 months of buying the new one, and the new home is your main residence, you can claim a repayment from Revenue Scotland. This widget shows the tax due on completion.

Do companies pay ADS?

Usually yes - Revenue Scotland applies ADS to most purchases of dwellings by companies and certain trusts even when it is their first property. Company purchases are not modelled here.

Sources

  1. Residential property rates and bands (LBTT) - Revenue Scotland . Bands from 1 April 2021, worked examples at 135,000, 235,000 and 875,000, first-time buyer nil band 175,000 and the 600 maximum saving. Checked 2026-10-01.
  2. The Additional Dwelling Supplement (ADS) - Revenue Scotland . 8% of the purchase price from 5 December 2024, 6% transitional rule, 40,000 minimum, 36-month repayment rule. Checked 2026-10-01.

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A2Z Tools Land and Buildings Transaction Tax Calculator (Scotland)
https://a2z.tools/embed/lbtt-calculator

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