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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 and the Additional Dwelling Supplement. These changes have been approved by the Scottish Parliament with effect from 25 January 2019.

Revision of LBTT on Property Transactions Calculator from 1 August 2019

Revenue Scotland is upgrading its online tax collection system (SETS). This will affect how you file your LBTT and SfLT tax returns.

The upgraded system is expected to go live on Wednesday 24th July, 2019. A period of maintenance is required in advance of this date.
** SETS will be unavailable due to planned maintenance during the period, Thursday 18th - Wednesday 24th July, 2019. **
 
Please see the SETS Upgrade page for further 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: 
3 July 2019