What is the difference between LBTT, LTT, and SDLT?

Stamp duty is devolved in the UK. Stamp Duty Land Tax (SDLT) applies only in England and Northern Ireland. Scotland replaced SDLT with Land and Buildings Transaction Tax (LBTT) managed by Revenue Scotland. Wales replaced SDLT with Land Transaction Tax (LTT) managed by the Welsh Revenue Authority (WRA). Each nation has separate tax bands and surcharge rates.

What is the Additional Dwelling Supplement (ADS) in Scotland?

In Scotland, buying an additional residential property (such as a second home or buy-to-let) attracts an Additional Dwelling Supplement (ADS) of 6% charged on the entire purchase price for properties costing £40,000 or more. This is in addition to the standard progressive LBTT rates.

How does First-Time Buyer relief work for Scottish LBTT?

In Scotland, first-time buyers benefit from an increased nil-rate band of £175,000 (up from the standard £145,000). This provides maximum tax relief of £600 on property purchases.

Revenue Scotland & Welsh Revenue Authority (WRA) Rates

Scottish LBTT & Welsh LTT Property Tax Calculator

Accurately compute Land and Buildings Transaction Tax (LBTT) in Scotland with the 6% Additional Dwelling Supplement (ADS), and Welsh Land Transaction Tax (LTT). Includes cross-border comparison with English SDLT.

1 Jurisdiction & Buyer Status Devolved Rates

Property Location

Buyer Classification

Property Purchase Price (£) £350,000

£50k £250k £500k £1M £1.5M+

Quick Presets:

Cross-Border Tax Comparison (£ Same Price)

Compare what you would pay on this exact property price across the 3 distinct UK property tax systems:

🏴󠁧󠁢󠁳󠁣󠁴󠁿 Scotland (LBTT) £8,350

🏴󠁧󠁢󠁷󠁬󠁳󠁿 Wales (LTT) £7,500

🏴󠁧󠁢󠁥󠁮󠁧󠁿 England (SDLT) £5,000

Total Scottish LBTT 2.39% Effective

£8,350.00

Legally required property transaction tax due to Revenue Scotland within 30 days of settlement.

Total Property Cost £358,350.00

ADS / Surcharge Element £0.00

Progressive Tax Band Slices

Total Tax Payable: £8,350.00

🏴󠁧󠁢󠁳󠁣󠁴󠁿 Scottish LBTT Rules (Revenue Scotland)

• Nil-Rate Band: £145,000 for standard residential buyers.
• First-Time Buyers: Nil-rate band increased to £175,000 (saving up to £600).
• 6% ADS Surcharge: Charged on the entire purchase price for second homes / buy-to-let properties costing £40k or more.

🏴󠁧󠁢󠁷󠁬󠁳󠁿 Welsh LTT Rules (Welsh Revenue Authority)

• Main Nil-Rate Band: Generous £225,000 threshold for standard home movers.
• No First-Time Buyer Relief: The higher standard £225,000 threshold applies to all main home buyers equally.
• Higher Residential Rates: Applies to second homes and buy-to-let starting from 4% on the first £180,000.

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English Stamp Duty (SDLT) → Mortgage & Affordability → Buy-to-Let Section 24 → Capital Gains Tax → Salary & Scottish PAYE → Lifetime ISA First Home → Inheritance Tax (IHT) → All UK Tools →