Answers · UK 2025/26
Is there stamp duty in Scotland?
Scotland has its own Land and Buildings Transaction Tax (LBTT) instead of SDLT. LBTT applies to all residential purchases above £145,000 (£175,000 for first-time buyers) with bands rising to 12% over £750,000. A 6% Additional Dwelling Supplement applies to second homes and buy-to-let.
Full answer
LBTT replaced SDLT in Scotland on 1 April 2015 and is collected by Revenue Scotland, not HMRC. Residential rates 2025/26: 0% to £145,000; 2% £145,001–£250,000; 5% £250,001–£325,000; 10% £325,001–£750,000; 12% above £750,000. First-time buyer relief raises the nil-rate band to £175,000, saving up to £600. The Additional Dwelling Supplement (ADS) is 6% of the entire purchase price for second homes, buy-to-let and most company purchases — increased from 4% in December 2022 and 6% from December 2024. Example: a £300,000 main residence pays LBTT of £2,100 + £2,500 = £4,600. The same property as a second home adds 6% × £300,000 = £18,000 ADS, total £22,600. File and pay within 30 days of completion through your solicitor.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.