LBTT Additional Dwelling Supplement Calculator (Scotland)
Land and Buildings Transaction Tax for Scottish purchases with investor defaults: the flat 8% Additional Dwelling Supplement is on from the start, with a band-by-band LBTT breakdown and the ADS shown separately.
Your numbers
You (or your company) will own more than one dwelling after completion. On by default for investors.
All buyers are first-time buyers occupying it as their main home.
Companies always pay the additional-property rates.
Your results
- LBTT due
- £22,100
- Effective rate
- 8.84%
Land and Buildings Transaction Tax
Band-by-band breakdown
| Band | Rate | Tax |
|---|---|---|
| £0 to £145,000 | 0% | £0 |
| £145,000 to £250,000 | 2% | £2,100 |
- Additional Dwelling Supplement (8%)portion of the bill from buying an additional dwelling
- £20,000
Free to use, no sign-up needed. Figures are estimates for guidance, not financial or tax advice.
How LBTT and ADS work in 2026
Scotland replaced stamp duty with Land and Buildings Transaction Tax in 2015. Like SDLT it is banded, but the bands, the rates and above all the investor surcharge are different, and the differences are expensive to ignore.
The LBTT bands
Residential LBTT: 0% up to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000 and 12% above. Note how quickly the rates climb compared with England: the 10% band starts at £325,000 in Scotland versus £925,000 for SDLT.
The 8% ADS is flat, not banded
The Additional Dwelling Supplement works differently from England's surcharge. Rather than adding percentage points to each band, ADS charges a flat 8% of the entire purchase price whenever you buy an additional dwelling for £40,000 or more. That makes it brutally simple to estimate (8% of the price) and heavier than England's surcharge at most price points. A £200,000 buy-to-let carries £16,000 of ADS before a penny of banded LBTT.
Who pays ADS
Anyone who ends completion day owning more than one dwelling and is not replacing a main residence, including dwellings owned abroad. Couples are assessed together, and limited companies pay ADS on every residential purchase. The £40,000 threshold exempts only the very cheapest properties.
How the calculation runs
The calculator slices the price across the LBTT bands, adds the flat ADS when your buyer profile triggers it, and shows the two elements separately so you can see exactly what the supplement costs. First-time buyer relief (a £175,000 nil-rate band) is applied automatically where the rules allow, and denied with an explanation where they do not. The engine is the same dated, verified rate machine that powers Dealist's investor deal packs.
Worked example
You buy a £250,000 buy-to-let flat in Glasgow as an individual who already owns a home:
| £0 to £145,000 at 0% | £0 |
| £145,000 to £250,000 at 2% | £2,100 |
| Additional Dwelling Supplement (8% × £250,000) | £20,000 |
| Total LBTT + ADS | £22,100 |
The effective rate is 8.84%, and £20,000 of the £22,100 is the supplement. The identical property in England would cost £15,000 in SDLT: Scottish deals need the tax modelled with Scottish rules, which is exactly what generic English calculators fail to do.
Frequently asked questions
What is the Additional Dwelling Supplement (ADS)?
ADS is Scotland’s surcharge on additional residential properties, charged at 8% since 5 December 2024. Unlike England’s per-band surcharge, ADS is a flat percentage of the entire purchase price, added on top of the normal LBTT bands. On a £250,000 buy-to-let the ADS alone is £20,000.
When does ADS apply?
When you buy a residential property for £40,000 or more and at the end of the effective date you own more than one dwelling anywhere in the world, unless you are replacing your only or main residence. Spouses, civil partners and cohabitants are treated as one economic unit, and companies pay ADS on every dwelling they buy.
How is LBTT different from English stamp duty?
Three ways matter for investors. The bands differ: LBTT starts at £145,000 but reaches 10% at £325,000, so mid-priced properties are taxed more heavily than in England. The surcharge structure differs: a flat 8% of the whole price rather than 5% per band. And it is administered by Revenue Scotland with its own return, not HMRC.
Can I reclaim ADS?
Yes, in the replacement case: if you paid ADS because you bought a new main residence before selling the old one, you can reclaim it by selling the previous main residence within 36 months of the purchase. Selling an investment property does not trigger a repayment; ADS on a genuine buy-to-let is a permanent cost of the deal.
Is there first-time buyer relief in Scotland?
Yes, but it is modest: first-time buyer relief raises the nil-rate band from £145,000 to £175,000, saving at most £600. It only applies if every buyer is a first-time buyer who will live in the property as their main home, and it can never be combined with ADS or a company purchase.
What are the current LBTT rates?
Residential LBTT: 0% up to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000 and 12% above. Additional dwellings add the flat 8% ADS on the full price. These bands have been in force since April 2021, but the ADS rate has risen twice, from 4% to 6% in December 2022 and to 8% in December 2024.
When is LBTT paid?
The LBTT return and payment are due within 30 days of the effective date, normally completion. Your solicitor files the return with Revenue Scotland as part of settlement. Budget for the full amount including ADS in your completion funds; lenders will not add it to the mortgage.
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