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
Land and Buildings Transaction Tax (LBTT) is what you pay when you buy property in Scotland — it replaced Stamp Duty here in 2015. If you're buying a second property, or buying through a limited company, you'll usually also owe the Additional Dwelling Supplement (ADS), an extra 8% on top. The calculator below works out both, with the full band-by-band breakdown shown underneath.
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.
ADS applies to every residential purchase by a limited company, even the first one — there's no "already own a property" exemption like there is for individuals.
£
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
Transaction type
Standard purchase
Always includes 8% ADS
6+ dwellings
Portfolio — non-res rates, no ADS
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 ↗
What this actually means
Do I pay ADS on my first buy-to-let?
If this is the only property you own anywhere in the world, no — ADS only applies once you already own a residential property and you're buying another one. The moment you own two, the second purchase (and every one after) triggers ADS at 8% of the full price.
Is ADS different for a limited company?
Yes, and it catches people out. A limited company pays ADS on every residential purchase, including its very first one — there's no "this is my only property" exemption for companies. Switch to "Limited company" mode above to see this reflected automatically.
Can I get ADS refunded?
Yes, if you bought your new main home before selling your previous one. You'll pay ADS upfront, but you can reclaim it from Revenue Scotland if you sell the old property within 36 months of the new purchase.
Do my spouse's or partner's properties count?
Often, yes. Revenue Scotland treats spouses, civil partners, cohabitants, and dependent children as one "economic unit" — so a property in your partner's name can still make you liable for ADS on a new purchase in your own name.
What if the property is under £40,000?
ADS doesn't apply at all below £40,000, regardless of how many properties you own. You'll usually still need to submit an LBTT return, even though no tax is due.
Worked example: the average Scottish home
The average house price across Scotland is currently £172,000 (see our homepage stats). Here's how that plays out under each transaction type:
Standard purchase
£172,000 falls entirely within the 0% band (up to £145,000) and the 2% band. LBTT due: roughly £540. No ADS.
First-time buyer
With the threshold raised to £175,000, a £172,000 purchase falls entirely in the 0% band. LBTT due: £0.
Additional dwelling (personal)
Same £540 LBTT, plus 8% ADS on the full £172,000 — an extra £13,760. Total: roughly £14,300.
Limited company
ADS applies automatically. Same total as above: roughly £14,300, even if it's the company's first purchase.
LBTT must be paid, and a return submitted to Revenue Scotland, within 30 days of the effective date of your transaction — usually the completion date. Your solicitor will normally handle this for you as part of the conveyancing process.
Who actually pays LBTT?
The buyer pays LBTT, not the seller. It's collected as part of the property transaction, typically arranged by your solicitor and paid from the funds you provide for completion.
Is there a minimum purchase price below which no tax is due?
For a standard purchase, no LBTT is due below £145,000 (£175,000 for first-time buyers). However, you must still file an LBTT return for any purchase over £40,000, even if no tax is owed. ADS applies to any additional dwelling purchase over £40,000, charged on the whole price.
What's the 6+ dwellings relief and who qualifies?
If you buy six or more dwellings in a single transaction — typically a portfolio purchase — you can opt to be taxed under non-residential LBTT rates instead, and ADS doesn't apply. This is a different set of bands to the standard residential ones, reflected in the "6+ dwellings" option above.
Want the full picture?
This page covers the calculation itself. For a deeper read on how LBTT and ADS work, the five buyer scenarios in full, and a glossary of terms, see the full guide.