How much is Land and Buildings Transaction Tax on a £900,000 house in Scotland?

Full answer

For a £900,000 main residence purchase in Scotland during 2026/27, Land and Buildings Transaction Tax (LBTT) is calculated using the standard residential bands: 0% on the first £145,000, 2% on the next £105,000 (£2,100), 5% on the next £75,000 (£3,750), 10% on the next £425,000 (£42,500), and 12% on the remaining £150,000 (£18,000). Adding these together gives total LBTT of £66,350. Scotland's first-time buyer relief raises the 0% threshold to £175,000 rather than £145,000, saving a first-time buyer up to £600 compared with a home mover, but this relief applies equally regardless of the purchase price, so a first-time buyer at £900,000 would still pay £65,750, only £600 less than the standard rate. Scotland does not have a price cliff-edge like England's £500,000 first-time buyer relief limit -- the Scottish relief simply raises the nil rate threshold by £30,000 regardless of how expensive the property is, though the saving becomes a very small proportion of the total tax bill at higher price points like this one. Anyone buying an additional property at this price, such as a second home, would also face the 8% Additional Dwelling Supplement on the full purchase price, adding £72,000 on top.

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