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.

Cite this figure

The LBTT residential bands (Scotland) 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 (current until changed). Source: Revenue Scotland (https://revenue.scot/taxes/land-buildings-transaction-tax/residential-property), via UK Rates & Thresholds (rates.trycashpilot.com), checked 2026-08-11.

Official source	Revenue Scotland
Valid from	2021-04-01
Valid to	until changed
Last checked	2026-08-11
Machine-readable	JSON for this figure

History

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

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