Definition
LBTT uses progressive bands and Scottish rules. First-time buyer relief may change the nil-rate threshold for an eligible purchase, and the Additional Dwelling Supplement can apply when buying an additional dwelling. Rates and eligibility can change, so use Revenue Scotland's current guidance.
Practical example
A landlord purchase can involve ordinary LBTT plus the Additional Dwelling Supplement if the statutory tests are met.
Why it matters
LBTT is a purchase cost separate from the deposit and mortgage fees.
Property purchase tax calculatorSource and review
Reviewed 16 July 2026. Product criteria and rules can change.
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