{
 "id": "scotland_lbtt_residential",
 "name": "LBTT residential bands (Scotland)",
 "category": "tax",
 "value": "0% to \u00a3145k \u00b7 2% to \u00a3250k \u00b7 5% to \u00a3325k \u00b7 10% to \u00a3750k \u00b7 12% above; first-time buyer nil-rate \u00a3175k; ADS surcharge 8%",
 "unit": "rates by band",
 "valid_from": "2021-04-01",
 "valid_to": null,
 "source_url": "https://revenue.scot/taxes/land-buildings-transaction-tax/residential-property",
 "source_org": "Revenue Scotland",
 "confidence": "verified",
 "checked_at": "2026-08-11",
 "notes": "Main bands unchanged since April 2021. ADS 8% on additional dwellings from 5 Dec 2024.",
 "history": [
  "ADS 6% from 2022-12-16",
  "ADS 4% from 2019-01-25"
 ]
}