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Land and Buildings Transaction Tax

Land and Buildings Transaction Tax (LBTT) is payable on land and property transactions in Scotland.

Residential property

The rates apply to the portion of the total value which falls within each band. Rates may be increased by 3% where further residential properties, costing over £40,000, are acquired.

Consideration (£) Rate (%)
0 - 145,000 0
145,001 - 250,000 2
250,001 - 325,000 5
325,001 - 750,000 10
750,001 and above 12

Non-residential property

The rates apply to the portion of the total value which falls within each band.

Consideration (£) Rate (%)
0 - 150,000 0
150,001 - 350,000 3
Over 350,000 4.5