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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.  If approved by the Scottish Parliament, this will take effect from 25 January 2019.  At present, this calculator will calculate the tax due on premiums using the existing LBTT rates and bands.  It will be amended prior to 25 January 2019 to reflect the changes announced by Mr Mackay.

Revision of LBTT on Property Transactions Calculator from 24 January 2019

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.

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: 
18 January 2019