Scotland LBTT and ADS

Scotland uses Land and Buildings Transaction Tax (LBTT), not SDLT. The Scottish Budget 2026–27 kept residential rates and ADS unchanged.

Residential bands

• 0% to £145,000 (£175,000 for eligible first-time buyers)
• 2% £145,001–£250,000
• 5% £250,001–£325,000
• 10% £325,001–£750,000
• 12% above £750,000

Additional Dwelling Supplement

ADS is 8% of the full price for qualifying additional dwellings of £40,000 or more (from 5 December 2024). It is charged in addition to LBTT. First-time buyer relief is not available when ADS applies.

Sources: Scottish Budget 2026–27 ready reckoners, Revenue Scotland ADS. Rates checked 19 October 2026.

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