LAND AND BUILDINGS TRANSACTION TAX RATES
The Land and Buildings Transaction Tax (LBTT) you are required to pay is based on the cost of the property and if this is your first property purchase or if you already own other properties.
FIRST TIME BUYER LBTT RATES
Individuals who are buying their first home in Scotland are eligible for a first-time buyers relief, which increases the LBTT tax-free threshold for residential properties from £145,000 to £175,000.
LBTT RATES ON ADDITIONAL PROPERTIES (SECOND HOMES/BUY-TO-LET)
The Additional Dwelling Supplement (ADS) for the Land and Buildings Transaction Tax (LBTT) on additional residential properties, including second homes and rental properties, was increased from 6% to 8% starting on December 5th, 2024.
WHEN DID THE ADDITIONAL DWELLING SUPPLEMENT RATES CHANGE?
The Scottish Government announced on December 4th, 2025 that the Additional Dwelling Supplement (ADS) rate would be increased to 8%. This new rate will apply to contracts signed on or after December 5th, 2022. Any contracts signed prior to December 5th, 2024 will be subject to the previous rate of 6%.
*If an additional dwelling is purchased for a price of less than £40,000, no tax will be charged. However, for purchases that exceed this amount, the Additional Dwelling Supplement (ADS) rates will be applied to the entire value of the purchase.
**We believe the calculator is correct and we endeavour to keep it up to date with rule changes, however we make no guarantees as to the accuracy of calculations.**
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