How it works
Apply Scottish standard residential LBTT marginal bands: 0% to £145,000; 2% to £250,000; 5% to £325,000; 10% to £750,000; 12% above.
Input definitions
- Residential purchase price (£)
- Enter the value in the labeled unit.
A worked example
- Residential purchase price (£)
- 300000
Assumptions & limits
Sources checked 18 October 2026. GBP; standard Scottish residential bands stated by Revenue Scotland as applicable from 1 April 2021. Excludes ADS, reliefs, leases and linked transactions.
Sources & review
Maintained by AnsRio. Methods and examples use automated checks; this does not imply independent professional certification.
Method updated 2026-10-18. Content checked against the stated method and examples. Our verification approach.
Common questions
Does LBTT use the English stamp duty bands?
No. Scotland has its own bands. This tool excludes the Additional Dwelling Supplement and first-time buyer relief.
How does Scotland standard residential LBTT work?
Apply Scottish standard residential LBTT marginal bands: 0% to £145,000; 2% to £250,000; 5% to £325,000; 10% to £750,000; 12% above.
What should I check before using Scotland standard residential LBTT?
Sources checked 18 October 2026. GBP; standard Scottish residential bands stated by Revenue Scotland as applicable from 1 April 2021. Excludes ADS, reliefs, leases and linked transactions.