This is a freeview 'At a glance' guide to Land and Buildings Transaction Tax rates.
Land and Buildings Transaction Tax (LBTT) is a tax on land transactions in Scotland.
The English version is called Stamp Duty Land Tax (SDLT).
The Welsh version is called Welsh Land Transaction Tax (LTT).
Residential property rates
From 1 April 2021
Band: market price £ |
Tax rate |
Up to 145,000 |
0% |
145,000 – 250,000 |
2% |
250,000 - 325,000 |
5% |
325,000 - 750,000 |
10% |
750,000 and over |
12% |
From 15 July 2020 – 31 March 2021
Band: market price £ |
Tax rate |
Up to 250,000 |
0% |
250,000 – 325,000 |
5% |
325,000 – 750,000 |
10% |
750,000 and over |
12% |
From 1 April 2015 – 14 July 2020
Band: market price £ |
Tax rate |
Up to 145,000 |
0% |
145,000 – 250,000 |
2% |
250,000 - 325,000 |
5% |
325,000 - 750,000 |
10% |
750,000 and over |
12% |
First-time buyers
From 30 June 2018 – 14 July 2020 and 1 April 2021 onwards
Band: market price £ |
Tax rate |
Up to 175,000 |
0% |
175,000 – 250,000 |
2% |
250,000 - 325,000 |
5% |
325,000 - 750,000 |
10% |
750,000 and over |
12% |
Non-residential property transactions on or after 25 January 2019
Band: market price £ |
Tax rate |
Up to £150,000 |
0% |
£150,000 - £250,000 |
1% |
Above £250,000 |
5% |
Non-residential property transactions before 25 January 2019
Band: market price £ |
Tax rate |
Up to £150,000 |
0% |
£150,000 - £350,000 |
3% |
Above £350,000 |
4.5% |
The Land and Buildings Transaction Tax (LBTT) is a tax on land transactions in Scotland. It replaced Stamp Duty Land Tax (SDLT) on 1 April 2015.
Since 1 April 2018 SDLT only applies to properties in England and Northern Ireland.
Coronavirus: temporary increased nil rate band
Time limits and penalties
Useful guides on this topic
LBTT: Land and Buildings Transaction Tax
What is Land and Buildings Transaction Tax (LBTT)? What are the rules?
LBTT: Additional Dwelling Supplement
Land and Buildings Transaction Tax (LBTT) replaced Stamp Duty Land Tax (SDLT) for properties in Scotland from 1 April 2015.
SDLT: Stamp Duty Land Tax (subscriber's guide)
What are the SDLT rates? What is exempt from SDLT? What reliefs are available?
External links
The Revenue Scotland guidance on LBTT
The primary legislation is The Land And Buildings Transaction Tax (Scotland) Act 2013
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