Residential LBTT bands
| Price | Rate |
|---|---|
| up to £145,000 | 0% |
| £145,001–£250,000 | 2% |
| £250,001–£325,000 | 5% |
| £325,001–£750,000 | 10% |
| over £750,000 | 12% |
First-time buyers: 0% up to £175,000. Additional Dwelling Supplement: 8% of the whole price (from 5 December 2024).
FAQ
How much LBTT on £280,000?
£3,600: 2% of £105,000 and 5% of £30,000.
Sources (checked 6 Nov 2026): Revenue Scotland LBTT rates.