This calculator provides the amount of liability of LBTT on a property transaction, based on the approved rates and bands. See the Guidance section for more information.

In his Budget statement to Parliament on 12 December 2018, the Cabinet Secretary for Finance, Economy and Fair Work, Derek Mackay, proposed changes to the LBTT tax rates and bands for non-residential transactions and the Additional Dwelling Supplement. These changes have been approved by the Scottish Parliament with effect from 25 January 2019.

Residential Non-residential
Yes No
Yes No
Yes No

For non-residential or mixed property transactions, please include VAT chargeable where appropriate.

LBTT is a self-assessed tax and therefore Revenue Scotland does not accept liability for the use by taxpayers or agents of this calculator.

Last updated: 
27 August 2019


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