Work out LBTT and ADS for any Scottish property purchase — standard homes, first-time buyers, buy-to-let, portfolios of six or more, and commercial property.
Rates verified June 2026
Enter the purchase price, then pick the option that matches your situation. Not sure which applies to you? Most home buyers should choose "Standard purchase" — pick "Additional dwelling" only if you already own another property.
£
Transaction type
Standard purchase
Main residence
First-time buyer
0% up to £175,000
Additional dwelling
BTL / second home + 8% ADS
6+ dwellings
Portfolio — non-res rates, no ADS
Non-residential / commercial
Shops, offices, land, mixed-use property
LBTT
£7,100
ADS
£0
Total tax due
£7,100
Effective rate: 2.03%
Total tax due ≈ at an indicative rate.
Approximate only — the tax itself is always calculated and paid in GBP.
Each rate applies only to the portion of the price within that band
LBTT + ADS
—
Total tax due
£7,100
Estimates only. Not legal or financial advice. Always consult a qualified solicitor before proceeding. All tax is calculated and payable in GBP.
Verify with Revenue Scotland ↗
Want to understand the maths?
Read our full guide to LBTT and ADS — what they are, when they apply, and answers to the most common questions.