Land and Buildings Transaction Tax
LBTT on £625,000 in Scotland
Buying a £625,000 main residence in Scotland costs £35,850 in Land and Buildings Transaction Tax (LBTT), an effective rate of 5.74%. Here is what every type of buyer pays.
By Buyer Type
| Buyer | LBTT | Effective rate | Notes |
|---|---|---|---|
| Home mover (main residence) | £35,850 | 5.74% | Standard residential rates. |
| First-time buyer | £35,250 | 5.64% | The 0% band rises to £175,000, saving up to £600 at any price. |
| Second home or buy-to-let | £85,850 | 13.74% | Standard rates plus the 8% Additional Dwelling Supplement on the whole price. |
How It Is Worked Out (Main Residence)
| £0 to £145,000 at 0% | £0 |
| £145,000 to £250,000 at 2% | £2,100 |
| £250,000 to £325,000 at 5% | £3,750 |
| £325,000 to £625,000 at 10% | £30,000 |
| Total | £35,850 |
Stamp duty on £625,000 in England · LTT on £625,000 in Wales
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How much LBTT does a home mover (main residence) pay on £625,000?
£35,850, an effective rate of 5.74%. Standard residential rates.
How much LBTT does a first-time buyer pay on £625,000?
£35,250, an effective rate of 5.64%. The 0% band rises to £175,000, saving up to £600 at any price.
How much LBTT does a second home or buy-to-let pay on £625,000?
£85,850, an effective rate of 13.74%. Standard rates plus the 8% Additional Dwelling Supplement on the whole price.
Is LBTT more than stamp duty in England on £625,000?
A main-residence buyer pays £35,850 in Scotland, against £21,250 in stamp duty in England and Northern Ireland at the same price.
Scottish residential LBTT rates, with the 8% Additional Dwelling Supplement from 5 December 2024. A guide, not tax advice: your solicitor confirms the final figure.