Tax Checked 2026-08-11

LBTT residential bands (Scotland)

0% to £145k · 2% to £250k · 5% to £325k · 10% to £750k · 12% above; first-time buyer nil-rate £175k; ADS surcharge 8%
rates by band · valid 2021-04-01 → until changed

What is the LBTT residential bands (Scotland) right now?

The current figure is 0% to £145k · 2% to £250k · 5% to £325k · 10% to £750k · 12% above; first-time buyer nil-rate £175k; ADS surcharge 8% (rates by band), effective from 2021-04-01 to until changed, according to Revenue Scotland. Last checked against the official source on 2026-08-11.

Main bands unchanged since April 2021. ADS 8% on additional dwellings from 5 Dec 2024.

Official sourceRevenue Scotland
Valid from2021-04-01
Valid tountil changed
Last checked2026-08-11
Machine-readableJSON for this figure

History

Previous values
ADS 6% from 2022-12-16
ADS 4% from 2019-01-25

More Tax figures

Scottish income tax bands and rates · Land Transaction Tax residential bands (Wales) · Welsh rates of income tax · HMRC advisory fuel rates (company cars) · all Tax

This is data, not advice. Figures are republished from official sources with links and dates — always verify with the linked official source before acting.