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 usually pay the additional-property rates, even on a first purchase.
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. At the standard rates, LBTT costs no more than SDLT up to about £333,000 and more above that.
The 8% ADS is flat, not banded
The Additional Dwelling Supplement is not banded: it charges 8% of the entire purchase price whenever you buy an additional dwelling for £40,000 or more, which makes it simple to estimate. England's surcharge adds 5 percentage points to every SDLT band, which also comes to a percentage of the whole price (5%), so ADS is heavier than England's surcharge at every price where both apply. 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 most purchases of a dwelling by a limited company for £40,000 or more pay ADS, even if it is the company's only dwelling. 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 rate tables are dated and checked against the official Revenue Scotland pages listed under Sources below, and the same engine 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.
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. It is 8% of the whole 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 most company purchases of a dwelling for £40,000 or more pay ADS, even where the company owns no other dwelling.
How is LBTT different from English stamp duty?
Three ways matter for investors. The bands differ: LBTT has a nil band up to £145,000 but reaches 10% at £325,000, so at the standard rates it costs no more than SDLT up to about £333,000 and more above that. The surcharge differs: ADS is 8% of the whole price, while England’s surcharge adds 5 percentage points to every band, which comes to 5% of the whole price, so an investor pays more in Scotland at every price of £40,000 or more. And LBTT 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.
Sources
The rates in this calculator come from the official pages below, which are the sources of record. The other rules this page describes come from the official pages listed under Other rules on this page. Last reviewed . Rates can change at a Budget, so confirm the current figure with the tax authority or your conveyancer before you commit to a purchase.
Scotland (Land and Buildings Transaction Tax)
- LBTT residential property rates and bands (opens in a new tab) · Revenue Scotland
- The Additional Dwelling Supplement (ADS) (opens in a new tab) · Revenue Scotland
Other rules on this page
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