- Last Updated: 14 December 2021
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).
LBTT rates
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% |
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