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 September 2026
Disclaimer
This calculator is for guidance only. It is not financial or tax advice: check anything you rely on against the official source or a qualified adviser. Rates and figures come from Revenue Scotland and the Welsh Revenue Authority and are reviewed for the 2026/27 tax year. Everything is calculated in your browser; nothing you enter is sent to our servers.
How It Works
Land and Buildings Transaction Tax applies to property purchases in Scotland, and Land Transaction Tax does the same job in Wales. Both replaced Stamp Duty in their nations and both work as a progressive slab, much like income tax, so each portion of the price is charged at its own band rate rather than one percentage applied to the whole. Which tax you pay depends on where the property sits, not where you live, so a Londoner buying a flat in Edinburgh pays LBTT and a Newcastle buyer with a Welsh holiday home pays LTT.
Scottish residential bands for 2026/27 start at 0% up to £145,000, then 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. First-time buyers get relief up to £175,000, which in effect raises the bottom band. Buy a second home or a buy-to-let in Scotland and the Additional Dwelling Supplement of 8%, up from 6% in December 2024, is charged on the whole price on top of the normal bands. Revenue Scotland administers all of it.
Welsh main rates begin higher, with nothing to pay up to £225,000, then 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 that. There is no first-time buyer relief in Wales, because the entry threshold was raised for everyone instead. Welsh thresholds are generally more generous than the English equivalents, so Welsh buyers often pay less than English buyers at the same price.
Additional properties in Wales are handled differently again. Rather than adding a supplement, the Welsh Revenue Authority applies a separate table of higher rates, 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. There is no nil-rate band in that table, so the charge starts at the first pound once you buy a dwelling for £40,000 or more while already owning one.
The three systems cross over at different prices. On a £400,000 home the bill is £10,000 in England, £13,350 in Scotland and £10,500 in Wales. At £250,000 it is £2,500 in England, £2,100 in Scotland and £1,500 in Wales. Below roughly £325k Wales is usually cheapest, with Scotland next and England dearest. Above £400k England tends to win, because the devolved systems load more tax onto expensive property and less onto cheap.
Filing is not a job for HMRC. A return goes to Revenue Scotland or the Welsh Revenue Authority within 30 days of completion, and in practice your solicitor or conveyancer submits it as part of the purchase. Miss the deadline and there is an immediate £100 penalty, followed by £10 a day once the return is 3 months late.
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. Which one applies is decided by where the property is, not where the buyer lives, so a Scottish flat bought by a London resident is still an LBTT transaction.
- Do first-time buyers pay less in Scotland or Wales?
- Scotland has a first-time buyer relief worth up to £175,000, which effectively lifts the point at which LBTT starts. Wales has no equivalent scheme, having raised its main entry threshold to £225,000 for every buyer instead, which is higher than the Scottish nil-rate band of £145,000. A first purchase in Wales can therefore still work out cheaper even without a dedicated relief.
- 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, applying 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.
- How do LBTT and LTT compare with English stamp duty?
- On a £400,000 purchase the charge is £10,000 in England, £13,350 in Scotland and £10,500 in Wales. Drop to £250,000 and England asks £2,500, Scotland £2,100 and Wales £1,500. The devolved systems put more tax on expensive homes and less on cheaper ones, so buyers below about £325k usually pay least in Wales, while above £400k England is generally the cheapest of the three.
- Who do I send the LBTT or LTT 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. Missing that deadline brings an immediate £100 penalty and then £10 a day once the return is 3 months late.