Useful next calculations
Rates and sources, in force in 2026/27
Scottish Land and Buildings Transaction Tax residential bands. Budget 2026-27 left these bands unchanged. First-time buyer relief raises the nil-rate to £175,000. Additional Dwelling Supplement is 8% of the whole price from 5 December 2024.
| Band or figure | Rate |
|---|---|
| £0 – £145,000 | 0% |
| £145,001 – £250,000 | 2% |
| First-time buyer nil-rate | £175,000 |
| Additional Dwelling Supplement | 8% of whole price |
Source: Revenue Scotland — LBTT residential property. Source checked for in force in 2026/27.
When to use this calculator
- Before buying, renting, refinancing or reviewing a property investment.
- When you want to compare cash flow, tax, yield or ownership costs.
- When you need a fast estimate before speaking to an agent, lender or adviser.
- When you want to see how a rate or price change moves the result.
Example: £235,000 main-home purchase
Use these sample inputs as a quick scenario test, then change one variable at a time to compare outcomes.
| Input | Value |
|---|---|
| Purchase price | £235,000 |
| Buyer type | Not first-time buyer, no ADS |
| LBTT due | £1,800 |
0% on the first £145,000 and 2% on the remaining £90,000 is £1,800.
Example: £300,000 first-time buyer versus mover
| Input | Value |
|---|---|
| Purchase price | £300,000 |
| Mover LBTT | £4,600 |
| First-time buyer LBTT | £4,000 |
Raising the nil-rate to £175,000 saves 2% of £30,000, which is £600. That is the maximum first-time buyer saving.
Example: £300,000 additional dwelling
| Input | Value |
|---|---|
| Purchase price | £300,000 |
| LBTT on the bands | £4,600 |
| ADS at 8% of the whole price | £24,000 |
| Total due | £28,600 |
ADS is 8% of the full £300,000, not 8 points added to each band. First-time buyer relief is not available where ADS applies.
How to read your results
Effective Rate
The effective rate lets you compare options on a like-for-like basis rather than being misled by different compounding periods or fee structures.
Method & assumptions
This calculator applies the residential Land and Buildings Transaction Tax (LBTT) bands published by Revenue Scotland. Those bands remain in force in 2026/27. Tax is charged in slices. First-time buyer relief raises the nil-rate band to £175,000. Additional Dwelling Supplement is 8% of the whole price from 5 December 2024 where it applies and the price is £40,000 or more. First-time buyer relief is switched off when ADS applies.
It does not model non-residential property, crofts, linked transactions, leases or company purchases. Scotland has no non-resident surcharge. Verify your position with Revenue Scotland and your solicitor before missives conclude.
Official references
Common mistakes
- Comparing rent and ownership costs without including taxes, fees and maintenance.
- Using purchase price alone without testing financing or vacancy assumptions.
- Relying on yield or growth in isolation instead of reviewing the full property case.
- Using the wrong national transaction-tax calculator for the purchase location.
What to do next
- Confirm whether Additional Dwelling Supplement applies before counting first-time buyer relief.
- File the LBTT return with Revenue Scotland within 30 days of the effective date.
- Add LBTT and ADS to the completion cash, separate from the mortgage.