Scottish Land and Buildings Transaction Tax, first-time buyer relief and the 8% ADS
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.In Scotland the tax on a home is LBTT, not stamp duty: nothing up to £145,000, then 2%, 5%, 10% and 12% above £750,000. First-time buyers get a £175,000 nil band, worth up to £600. A second home adds the Additional Dwelling Supplement of 8% of the whole price. A £235,000 home costs £1,800.
2026-27 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
Enter your figures. The result updates as you type.
Read the result and the breakdown below it.
Share the link or embed the calculator.
This calculator works out the tax on buying a home in any part of the UK: Stamp Duty Land Tax in England and Northern Ireland, Land and Buildings Transaction Tax in Scotland, and Land Transaction Tax in Wales. The rates are the ones published by HMRC on GOV.UK, by Revenue Scotland and by the Welsh Revenue Authority.
First-time buyers. In England and Northern Ireland the relief gives 0% up to £300,000 and 5% up to £500,000; above that price it is lost. Scotland raises the nil band to £175,000. Wales has no relief.
Not included. Leases, shared ownership, companies and trusts, six or more homes and linked or mixed-use purchases. For the tax on selling, see the UK Capital Gains Tax Calculator.
The rest of the article, and all 6 questions about UK Stamp Duty Calculator 2026 (SDLT, LBTT, LTT), are on the UK Stamp Duty Calculator 2026 (SDLT, LBTT, LTT) page.
Stamp Duty Land Tax is nothing on the first £125,000, 2% on the next £125,000, 5% from £250,001 to £925,000, 10% to £1.5 million and 12% above. Each rate applies only to the slice of the price in its band, so a £295,000 home costs £4,750 and a £500,000 home costs £15,000.
Yes, but less. In England and Northern Ireland first-time buyers pay nothing up to £300,000 and 5% on the portion from £300,001 to £500,000. Above £500,000 the relief is lost and the normal rates apply. Every buyer in the purchase must be a first-time buyer for the relief to count.
Land and Buildings Transaction Tax replaces stamp duty in Scotland. Homes pay nothing up to £145,000, then 2% to £250,000, 5% to £325,000, 10% to £750,000 and 12% above. First-time buyers get a £175,000 nil band, saving up to £600. A £235,000 purchase costs £1,800.
No. Land Transaction Tax in Wales has no first-time buyer relief, but the main nil band is £225,000, higher than in England. Above it the rates are 6% to £400,000, 7.5% to £750,000, 10% to £1.5 million and 12% above, so a £280,000 home costs £3,300.
Rates and rules change; check the source before you rely on a figure.
Still stuck? Ask about UK Stamp Duty Calculator 2026 (SDLT, LBTT, LTT) and anybody who knows can answer. No account needed.
Same job, other tools: Scotland Income Tax Calculator – Scottish income tax for 2026-27 across all six bands, with National Insurance · Capital Gains Tax on Property UK – CGT on selling a second home or buy-to-let in the UK, at 18% and 24% · Dividend Tax Calculator UK 2026 – How much tax you pay on dividends in the UK after the £500 allowance · Salary and Dividends Tax Calculator UK – Income tax on a director salary plus dividends for 2026-27, band by band.
On the related tools: Universal Credit Calculator: How Much Will I Get? – How much Universal Credit you could get a month, and how your wages change it.
More for UK: all 13 UK calculators.