Calculate Land & Buildings Transaction Tax (Scotland) or Land Transaction Tax (Wales) on property purchases.
By Konstantin Iakovlev · Founder, Calks.uk
Last updated: · Verified against HMRC and GOV.UK 2026/27 rates
Rates verified: 28 July 2026
Disclaimer
This calculator is provided for informational purposes only and should not be considered as financial or tax advice. All calculations are performed locally in your browser — no personal data is collected or sent to our servers. Rates and thresholds are sourced from HMRC and GOV.UK and are updated for the current tax year. Always verify results with HMRC or consult a qualified professional before making financial decisions.
How It Works
Land and Buildings Transaction Tax (LBTT) applies to property purchases in Scotland, while Land Transaction Tax (LTT) applies in Wales. Both replaced Stamp Duty in their respective nations and use a progressive slab structure similar to income tax, where each band is taxed at its own rate rather than a single percentage on the whole price.
Scottish LBTT residential bands for 2026/27 are: 0% up to £145,000, 2% from £145,001 to £250,000, 5% from £250,001 to £325,000, 10% from £325,001 to £750,000 and 12% above £750,000. Welsh LTT bands are: 0% up to £225,000, 6% from £225,001 to £400,000, 7.5% from £400,001 to £750,000, 10% from £750,001 to £1.5m and 12% above £1.5m.
The two nations treat second homes and buy-to-let differently. Scotland adds an 8% Additional Dwelling Supplement to the whole price. Wales does not use a supplement at all: it charges a separate higher-rates band table, in force since 11 December 2024, of 5% up to £180,000, 8.5% to £250,000, 10% to £400,000, 12.5% to £750,000, 15% to £1.5m and 17% above, applied from the first pound with no nil-rate band. First-time buyer relief also differs: Scotland has one, Wales does not.
Scotland's LBTT (Land and Buildings Transaction Tax). Different bands and rates from England's SDLT. 2026/27 LBTT residential: 0% up to £145,000; 2% £145,001-£250,000; 5% £250,001-£325,000; 10% £325,001-£750,000; 12% above £750,000. First-time buyers: relief up to £175,000 (effectively 0% bottom band raised). Additional Dwelling Supplement (ADS): 8% surcharge on second/buy-to-let properties (raised from 6% Dec 2024). Revenue Scotland manages.
Wales's LTT (Land Transaction Tax). 2026/27 LTT residential main rates: 0% up to £225,000; 6% £225,001-£400,000; 7.5% £400,001-£750,000; 10% £750,001-£1.5m; 12% above. No first-time buyer relief in Wales (raised threshold instead). Higher rates for additional properties are a separate table rather than a surcharge (from 11 December 2024): 5% up to £180,000; 8.5% £180,001-£250,000; 10% £250,001-£400,000; 12.5% £400,001-£750,000; 15% £750,001-£1.5m; 17% above £1.5m. They apply from the first pound when you buy a dwelling for £40,000 or more and already own one. Welsh Revenue Authority manages. Welsh thresholds are generally higher than English equivalents, Welsh property buyers often pay less tax than English buyers for same price.
Comparing across UK regions. £400,000 property: SDLT £10,000 (England); LBTT £13,350 (Scotland); LTT £10,500 (Wales). £250,000: SDLT £2,500; LBTT £2,100 (lower!); LTT £1,500 (lowest). Scotland and Wales have higher rates on expensive properties but lower on cheap ones. For most buyers under £325k, Wales is cheapest, then Scotland, then England. Above £400k, England is usually cheapest.
When LBTT/LTT applies vs SDLT. The location of the PROPERTY determines which tax applies (not where the buyer lives). Buying a flat in Edinburgh while living in London: LBTT applies. Buying a Welsh holiday home while living in Newcastle: LTT applies. Cross-border purchases: must register with appropriate revenue authority within 30 days. Failure to register: penalty £100, plus daily £10 from 3 months.
Example: £300,000 property in Scotland (standard rates)
- £0–£145,000 at 0% = £0
- £145,001–£250,000 at 2% = £2,100
- £250,001–£300,000 at 5% = £2,500
- Total LBTT: £4,600 (effective rate: 1.53%)
Frequently Asked Questions
- Do Scotland and Wales charge Stamp Duty on house purchases?
- No, both nations replaced Stamp Duty with their own taxes: LBTT in Scotland and LTT in Wales. Each works as a progressive slab, taxing every band of the price at its own rate rather than one flat percentage.
- Is this calculator updated for the 2026/27 tax year?
- Yes. It uses the rates and thresholds in force for 2026/27, which runs from 6 April 2026 to 5 April 2027. LBTT and LTT are devolved taxes, so the figures are verified against Revenue Scotland and the Welsh Revenue Authority rather than HMRC.
- Who do I send the return to?
- Not HMRC. A Welsh purchase is reported to the Welsh Revenue Authority and a Scottish one to Revenue Scotland, in both cases within 30 days of completion, and your solicitor or conveyancer normally files it for you. This calculator provides estimates for guidance only.
- How are second homes taxed in Wales compared with Scotland?
- Scotland adds an 8% Additional Dwelling Supplement on top of the normal LBTT, charged on the whole price. Wales works differently: instead of a supplement it applies a separate higher-rates band table, in force since 11 December 2024, running 5% up to £180,000, 8.5% to £250,000, 10% to £400,000, 12.5% to £750,000, 15% to £1.5m and 17% above that. There is no nil-rate band, so the charge starts at the first pound once the price reaches £40,000 and you already own a dwelling. Source: Welsh Revenue Authority.