The short answer: Scotland doesn’t have stamp duty — it has Land and Buildings Transaction Tax (LBTT), with its own bands starting at £145,000, first-time buyer relief up to £600, and an 8% Additional Dwelling Supplement for second homes.
LBTT residential rates 2026/27
| Portion of price | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| Over £750,000 | 12% |
Worked examples
| £300,000 property | LBTT due |
|---|---|
| Moving home | £4,600 |
| First-time buyer | £4,000 (relief applied) |
| Second home | £28,600 (incl. 8% ADS) |
First-time buyer relief
Qualifying first-time buyers get the nil-rate band raised from £145,000 to £175,000, worth up to £600 — and unlike England, there’s no upper price cap. It’s not available when the Additional Dwelling Supplement applies.
Additional Dwelling Supplement (ADS)
Second homes and buy-to-lets pay 8% of the full purchase price on top of normal LBTT (for properties costing £40,000+). The rate rose from 6% to 8% in December 2024 — a £300,000 second home now carries £24,000 of ADS alone.
Questions, answered
Is LBTT the same as stamp duty?
It’s Scotland’s equivalent — a different tax with different bands, administered by Revenue Scotland rather than HMRC.
I’m buying in Scotland but live in England. Which tax applies?
LBTT — it’s the location of the property that decides, not where you live.
Does the ADS have a reclaim rule like England’s surcharge?
Scotland has its own reclaim provisions for buyers replacing a main residence. The conditions differ from England’s 3-year rule — check Revenue Scotland’s guidance.
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