Scotland
LBTT on £175,000
Standard residential LBTT is £600. First-time buyer relief makes it £0. An additional dwelling, including 8% ADS, is £14,600.
| Buyer | Tax | Rule |
|---|---|---|
| First home | £0 | From 1 April 2021 |
| Moving home | £600 | From 1 April 2021 |
| Additional property | £14,600 | From 5 December 2024 |
How the moving-home figure is sliced
| Slice | Rate | Amount | Tax |
|---|---|---|---|
| £0 to £145,000 | 0% | £145,000 | £0 |
| £145,000 to £175,000 | 2% | £30,000 | £600 |
- Most purchases of £40,000 or more still need an LBTT return, even when the tax is zero.
- This is an illustration of published residential rates for one property. It is not an HMRC, Revenue Scotland, or Welsh Revenue Authority return. Linked purchases, companies, six or more dwellings, shared ownership and leases can use different rules.
Change this price in the calculator · Current bands · Additional property
MortgageConnector is a mortgage broker introducer and information service. We do not provide regulated mortgage advice. Where appropriate, we can introduce you to an FCA-authorised mortgage broker who can assess your circumstances and provide advice.
The matching service is free for you. Partner brokers pay MortgageConnector for introductions. If you ask for an introduction, the details you submit are shared with the selected partner. The broker is responsible for regulated advice. Check the firm on the FCA Register.
Your home may be repossessed if you do not keep up repayments on your mortgage.
These figures are illustrative.
An FCA-authorised broker can look at the actual income, credit and property. MortgageConnector introduces you. We do not choose the mortgage.
Find a broker