Scottish Stamp Duty (LBTT) Rates
In Scotland, Land and Buildings Transaction Tax replaces Stamp Duty. These are the residential rates, first-time buyer relief and the supplement on additional homes.
Nil-rate threshold Scotland
£145,000
No LBTT is due on the first £145,000 of a standard residential purchase.
Scottish Government · checked 30 Sep 2026
Rate on £145,001 to £250,000 Scotland
2%
Each rate applies only to the part of the price within that band.
Scottish Government · checked 30 Sep 2026
First-time buyer nil-rate threshold Scotland
£175,000
First-time buyer relief raises the nil-rate band, saving up to £600.
Scottish Government · checked 30 Sep 2026
Additional Dwelling Supplement Scotland
8%
Charged on the whole price, on top of LBTT, when buying an additional home such as a buy-to-let or second home.
Scottish Government · since 5 Dec 2024 · checked 30 Sep 2026
Stamp Duty Nil-Rate Threshold
£125,000
For comparison: the equivalent nil-rate threshold for Stamp Duty in England and Northern Ireland.
GOV.UK — HMRC · checked 22 Sep 2026
What's changed
- 5 December 2024 Additional Dwelling Supplement rose from 6% to 8%.