LBTT calculator and planning pages (Scotland)

LBTT on a £300,000 home is £4,600 for a standard purchase: nothing on the first £145,000, 2% on the £105,000 between £145,001 and £250,000 (£2,100), and 5% on the £50,000 between £250,001 and £300,000 (£2,500). First-time buyers save up to £600 thanks to the £175,000 relief threshold.

First-time buyers get relief that raises the nil-rate band from £145,000 to £175,000, worth up to £600. Above £175,000 you pay LBTT as normal on the excess, so on a £300,000 purchase a first-time buyer pays £4,000 rather than £4,600.

ADS is a surcharge of 8% on the full purchase price for anyone buying an additional residential property — a second home or a buy-to-let — costing £40,000 or more. It is charged on top of standard LBTT, so it can add several thousand pounds. It can be reclaimed if you sell your previous main home within 36 months.

Yes. Scotland replaced UK Stamp Duty Land Tax with LBTT in April 2015. The bands, thresholds and rates are different from England and Northern Ireland, so an English SDLT calculator will give the wrong figure for a Scottish purchase.

An LBTT return must be submitted and the tax paid within 30 days of the effective date (usually completion). In practice your solicitor files the return with Revenue Scotland and settles the tax as part of completion, so you rarely deal with it directly.