LBTT (Scotland) / LTT (Wales) Calculator

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 2026/27 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.

Scotland's LBTT (Land and Buildings Transaction Tax). Different bands and rates from England's SDLT. 2026/27 LBTT residential: 0% up to £145,000; 2% £145,001-£250,000; 5% £250,001-£325,000; 10% £325,001-£750,000; 12% above £750,000. First-time buyers: relief up to £175,000 (effectively 0% bottom band raised). Additional Dwelling Supplement (ADS): 8% surcharge on second/buy-to-let properties (raised from 6% Dec 2024). Revenue Scotland manages.

Wales's LTT (Land Transaction Tax). 2026/27 LTT residential main rates: 0% up to £225,000; 6% £225,001-£400,000; 7.5% £400,001-£750,000; 10% £750,001-£1.5m; 12% above. No first-time buyer relief in Wales (raised threshold instead). Higher rates for additional properties: +4% on each band. Welsh Revenue Authority manages. Welsh thresholds are generally higher than English equivalents — Welsh property buyers often pay less tax than English buyers for same price.

Comparing across UK regions. £400,000 property: SDLT £10,000 (England); LBTT £14,350 (Scotland); LTT £15,950 (Wales). £250,000: SDLT £2,500; LBTT £2,100 (lower!); LTT £1,500 (lowest). Scotland and Wales have higher rates on expensive properties but lower on cheap ones. For most buyers under £325k, Wales is cheapest, then Scotland, then England. Above £400k, England is usually cheapest.

When LBTT/LTT applies vs SDLT. The location of the PROPERTY determines which tax applies (not where the buyer lives). Buying a flat in Edinburgh while living in London: LBTT applies. Buying a Welsh holiday home while living in Newcastle: LTT applies. Cross-border purchases: must register with appropriate revenue authority within 30 days. Failure to register: penalty £100, plus daily £10 from 3 months.