Calculator · updated 10 November 2026
Scotland LBTT calculator for buy-to-let
Work out Land and Buildings Transaction Tax and the Additional Dwelling Supplement on a property in Scotland.
Key facts
- LBTT bands 2026/27: 0% to £145,000, 2%, 5%, 10%, then 12% over £750,000.
- Buy-to-let and second homes pay the 8% ADS on the whole price (from £40,000).
- First-time buyers get a £175,000 nil-rate band.
- Rates were unchanged in the Scottish Budget 2026-27.
£
Total tax
–
LBTT–
ADS (8%)–
How the Additional Dwelling Supplement works
Unlike England's surcharge, which adds 5% to each band, Scotland's ADS is a flat 8% of the whole price. On a £200,000 buy-to-let, that's £16,000 of ADS plus £1,100 of LBTT, a total of £17,100. ADS can be refunded if you buy a new main home and sell your previous main home within the allowed period. Check Revenue Scotland's current rules.
Scotland vs England vs Wales
| Buy-to-let price | Scotland | England / NI | Wales |
|---|---|---|---|
| £150,000 | £12,100 | £8,000 | £7,500 |
| £250,000 | £22,100 | £15,000 | £14,950 |
| £400,000 | £45,350 | £30,000 | £29,950 |
| £600,000 | £81,350 | £50,000 | £54,950 |
Frequently asked questions
What is the ADS rate in Scotland?
8% of the total purchase price for additional dwellings costing £40,000 or more, on top of LBTT.
When is LBTT due?
The return and payment are due to Revenue Scotland within 30 days of the effective date, usually completion.
Sources
Sources last checked 10 November 2026. See all our sources and how we keep pages up to date.