Rank
#4
← Stamp duty by UK nation
SCT · LBTT · rank #4
🏴Scotland LBTT
About £13,350 on £400k only/main home (standard rates).
🏴
Scotland LBTT on £400k
On a £400,000 only/main home, Scotland LBTT is about £13,350 (effective 3.34%). Scotland charges Land and Buildings Transaction Tax (LBTT). Additional dwellings may also owe Additional Dwelling Supplement (ADS) — currently 8% of the price on top of LBTT when consideration is £40,000+.
Key takeaways
- Scotland LBTT on £400k standard ≈ £13,350 (rank #4 of 4).
- FTB ≈ £12,750; additional ≈ £45,350.
- At £250k standard ≈ £2,100; at £1m ≈ £78,350.
- Scotland charges Land and Buildings Transaction Tax (LBTT). Additional dwellings may also owe Additional Dwelling Supplement (ADS) — currently 8% of the price on top of LBTT when consideration is £40,000+.
- Authority: Revenue Scotland — LBTT residential property.
Scotland LBTT overview
Scotland charges Land and Buildings Transaction Tax (LBTT). Additional dwellings may also owe Additional Dwelling Supplement (ADS) — currently 8% of the price on top of LBTT when consideration is £40,000+.
On a £400,000 only/main home, Scotland LBTT is about £13,350 (effective 3.34%). Scotland charges Land and Buildings Transaction Tax (LBTT). Additional dwellings may also owe Additional Dwelling Supplement (ADS) — currently 8% of the price on top of LBTT when consideration is £40,000+.
Effective rate on £400k standard: 3.34%.
Worked LBTT stack
£400k standard: 2% × £105k + 5% × £75k + 10% × £75k = £13,350.
£400k FTB (nil to £175k): £12,750.
£400k additional: LBTT + ADS 8% × £400k = £45,350.
FTB vs additional on £400k
First-time buyer modelled tax: £12,750.
Additional / second home: £45,350 (includes ADS ≈ £32,000).
At £500k: standard £23,350 · FTB £22,750 · additional £63,350.
How Scotland compares at £400k
England SDLT £10,000 · Wales LTT £10,500 · Scotland LBTT £13,350.
Scotland uses a different statute from England/NI SDLT, so nil bands and higher-rate mechanics differ.
What this profile includes
Residential freehold/lease premium consideration only — not NPV rent, non-residential, shared ownership, or corporate surcharges.
Buyer-type columns apply published schedules; they do not decide your ADS/FTB eligibility for you.
Scoreboard (£400k)
Standard
£13,350
First-time buyer
£12,750
Additional
£45,350
Additional includes ADS ≈ £32,000 on top of LBTT.
Effective 3.34% on standard rates. Scotland charges Land and Buildings Transaction Tax (LBTT). Additional dwellings may also owe Additional Dwelling Supplement (ADS) — currently 8% of the price on top of LBTT when consideration is £40,000+.
Scotland standard bands
From Revenue Scotland — LBTT residential property.
| Band | Rate |
|---|---|
| £0 – £145,000 | 0% |
| £145,000 – £250,000 | 2% |
| £250,000 – £325,000 | 5% |
| £325,000 – £750,000 | 10% |
| Above £750,000 | 12% |
Worked examples for LBTT
Official: £235k Scotland LBTT (Revenue Scotland)
£1,800
- 0% on first £145k = £0.
- 2% on next £90k = £1,800.
- Total LBTT = £1,800.
Matches Revenue Scotland residential example.
£400k Scotland LBTT + ADS (additional)
£45,350
- Standard LBTT ≈ £13,350.
- ADS 8% × £400k = £32,000.
- Additional total ≈ £45,350 (LBTT + ADS).
ADS 8% from 5 Dec 2024 on top of LBTT (Revenue Scotland).
Price ladder — standard · FTB · additional
| Price | Standard | FTB | Additional |
|---|---|---|---|
| £250,000 | £2,100 | £1,500 | £22,100 |
| £400,000 | £13,350 | £12,750 | £45,350 |
| £500,000 | £23,350 | £22,750 | £63,350 |
| £750,000 | £48,350 | £47,750 | £108,350 |
| £1,000,000 | £78,350 | £77,750 | £158,350 |
Vs England at £400k standard: Scotland ≈ £3,350 more (full compare).
Calculation layers
1. Choose the nation of the property
Tax follows where the dwelling is — buy in Scotland → LBTT (+ ADS if additional); Wales → LTT; England or NI → SDLT.
2. Stack standard (or FTB) marginal bands
England £400k standard = £10,000 (2% on £125k–£250k + 5% on £250k–£400k). Scotland = £13,350; Wales = £10,500.
3. Apply additional / ADS if needed
England/Wales switch to higher-rate tables. Scotland keeps LBTT then adds ADS at 8% of the whole price when ADS rules apply (£40k+ consideration).
4. Optional England/NI non-UK resident +2%
Not in hub rankings — toggle on the calculator when the buyer is not UK resident for SDLT purposes.
Myths vs reality
“UK stamp duty is one tax.”
Three taxes: SDLT (England & NI), LBTT (Scotland), LTT (Wales) — separate authorities and band tables.
“Scotland ADS replaces LBTT.”
ADS is 8% of the price added on top of LBTT when it applies (Revenue Scotland).
“Northern Ireland has different stamp duty from England.”
Both use HMRC SDLT. On £400k standard both model £10,000.
“FTB relief always applies in England.”
Relief is only available on purchases up to £500,000; above that, standard SDLT rates apply.
Decision guides
Main home purchase
Use the standard ranking and England vs Scotland / Wales corridors at your offer price.
First-time buyer
Prefer England/NI under £500k for FTB relief; Scotland’s raised nil band helps lower prices; Wales uses main LTT rates here.
Second home / BTL
Always check the additional column — Scotland ADS often makes LBTT+ADS the highest bill.
Cross-border move
Tax follows the property’s location, not where you live. Buy in Scotland → LBTT; buy in Wales → LTT.
£250k vs £400k vs £1m
Re-rank at your price. Wales can win at £250k; England/NI usually lead at £400k standard; Scotland’s gap widens at £1m.
Glossary
- SDLT
- Stamp Duty Land Tax — England & Northern Ireland (HMRC).
- LBTT
- Land and Buildings Transaction Tax — Scotland (Revenue Scotland).
- LTT
- Land Transaction Tax — Wales (Welsh Revenue Authority).
- ADS
- Additional Dwelling Supplement — 8% of consideration on top of LBTT when applicable (from 5 December 2024 for new contracts).
- First-time buyer relief
- England/NI: 0% to £300k then 5% to £500k (no relief if price > £500k). Scotland: raises the nil band to £175k (up to £600 saving vs standard at many prices).
- Higher / additional rates
- Extra tax for additional dwellings — higher marginal bands (England/Wales) or LBTT + ADS (Scotland).
Compare Scotland vs …
What we exclude
- Non-residential and mixed-use rates
- Lease NPV rent calculations
- Shared ownership staircasing / MDR
- Corporate 17% surcharge
- Full ADS / FTB eligibility beyond published price-band schedules
- Main-residence replacement refunds
Validation notes
- England/NI £400k standard SDLT locks to £10,000 (2% on £125k–£250k + 5% on £250k–£400k).
- Scotland £400k standard LBTT locks to £13,350; additional includes ADS at 8% of price.
- Wales £400k main LTT locks to £10,500.
- HMRC £295k standard SDLT locks to £4,750 — GOV.UK residential property rates example (April 2025).
- HMRC FTB £500k locks to £10,000 — GOV.UK first-time buyer example.
- HMRC additional £300k locks to £20,000 — GOV.UK higher rates / engine lock.
- Revenue Scotland £235k LBTT locks to £1,800 — Revenue Scotland residential example.
- Revenue Scotland £875k LBTT locks to £63,350 — Revenue Scotland residential example.
- GOV.WALES £280k main LTT locks to £3,300 — GOV.WALES main residential example.
- GOV.WALES £260k higher LTT locks to £15,950 — GOV.WALES higher residential example (from 11 Dec 2024).
FAQs
About £13,350 at standard rates (rank #4). FTB ≈ £12,750; additional ≈ £45,350.
Scotland charges Land and Buildings Transaction Tax (LBTT). Additional dwellings may also owe Additional Dwelling Supplement (ADS) — currently 8% of the price on top of LBTT when consideration is £40,000+.
£250k standard ≈ £2,100; £750k standard ≈ £48,350.
Scotland LBTT ≈ £13,350 vs England SDLT £10,000 — about £3,350 more.
Scotland ≈ £13,350 vs Wales £10,500.
8% × £400,000 = £32,000, added on top of LBTT £13,350 for a modelled total of £45,350.
Open /stamp-duty-calculator/uk or the £400k amount page at /stamp-duty-calculator/uk/amount/400000.