What does the LBTT (Scotland) / LTT (Wales) Calculator do?

Calculate Land & Buildings Transaction Tax (Scotland) or Land Transaction Tax (Wales) on property purchases. All calculations are performed in your browser using official UK rates and thresholds.

Is this calculator updated for the 2025/26 tax year?

Yes. This calculator uses the latest HMRC rates and thresholds for the 2025/26 UK tax year, which runs from 6 April 2025 to 5 April 2026. Rates are verified against official HMRC publications.

Do I need to tell HMRC about this?

Whether you need to report to HMRC depends on your individual circumstances. If you are unsure, check GOV.UK or contact HMRC directly. This calculator provides estimates for guidance only.

LBTT (Scotland) / LTT (Wales) Calculator

Calculate Land & Buildings Transaction Tax (Scotland) or Land Transaction Tax (Wales) on property purchases.

Last updated: April 2026 · Source: Revenue Scotland — LBTT rates and bands

Property Price

Disclaimer

This calculator is provided for informational purposes only and should not be considered as financial or tax advice. All calculations are performed locally in your browser — no personal data is collected or sent to our servers. Rates and thresholds are sourced from HMRC and GOV.UK and are updated for the current tax year. Always verify results with HMRC or consult a qualified professional before making financial decisions.

How It Works

Land and Buildings Transaction Tax (LBTT) applies to property purchases in Scotland, while Land Transaction Tax (LTT) applies in Wales. Both replaced Stamp Duty in their respective nations and use a progressive slab structure similar to income tax, where each band is taxed at its own rate rather than a single percentage on the whole price.

Scottish LBTT residential bands for 2025/26 are: 0% up to £145,000, 2% from £145,001 to £250,000, 5% from £250,001 to £325,000, 10% from £325,001 to £750,000 and 12% above £750,000. Welsh LTT bands are: 0% up to £225,000, 6% from £225,001 to £400,000, 7.5% from £400,001 to £750,000, 10% from £750,001 to £1.5m and 12% above £1.5m.

Both nations apply an Additional Dwelling Supplement for second homes and buy-to-let properties. In Scotland this is 8% on the total price; in Wales it is 4% on the total price. First-time buyer relief differs between the two nations.

Example: £300,000 property in Scotland (standard rates)

£0–£145,000 at 0% = £0
£145,001–£250,000 at 2% = £2,100
£250,001–£300,000 at 5% = £2,500
Total LBTT: £4,600 (effective rate: 1.53%)

Source: Revenue Scotland — LBTT rates and bands

Frequently Asked Questions

What does the LBTT (Scotland) / LTT (Wales) Calculator do?: Calculate Land & Buildings Transaction Tax (Scotland) or Land Transaction Tax (Wales) on property purchases. All calculations are performed in your browser using official UK rates and thresholds.
Is this calculator updated for the 2025/26 tax year?: Yes. This calculator uses the latest HMRC rates and thresholds for the 2025/26 UK tax year, which runs from 6 April 2025 to 5 April 2026. Rates are verified against official HMRC publications.
Do I need to tell HMRC about this?: Whether you need to report to HMRC depends on your individual circumstances. If you are unsure, check GOV.UK or contact HMRC directly. This calculator provides estimates for guidance only.