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Land and Buildings Transaction Tax

Land and Buildings Transaction Tax (LBTT) is a tax applied to residential and commercial land and buildings transactions (including commercial purchases and commercial leases) where a chargeable interest is acquired. It was introduced in Scotland on 1 April 2015, replacing Stamp Duty Land Tax.  Revenue Scotland administers LBTT with support from Registers of Scotland (RoS).

LBTT tax rates for 2018/19 budget year remain unchanged from 2017/18.  Detailed information, including worked examples,  guidance on reliefs and exemptions and tax calculators based on current rates, can be found on the Revenue Scotland website.

The Draft Budget 2018-19 also announced that the Scottish Government will introduce a new LBTT relief for first-time buyers of properties up to £175,000.

On the 1st of April 2016, the LBTT Additional Dwelling Supplement (ADS) came into force, payable on the total purchase price of an additional dwelling of £40,000 or more. The ADS is charged at 3% of the total purchase price of the dwelling. The Scottish Government introduced the supplement to ensure, as far as practical, that opportunities for first time buyers to enter housing market in Scotland are as strong as they possibly can be.

LBTT Calculator

Downloadable document:

Title:Land and Buildings Transaction Tax
Description:Land and Buildings Transaction Tax
File:LBTT Calculator - Supplement Calculator [XLSX, 103.1 kb: 01 Feb 2016]
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