Land Registry Title Registers, Title Plans and Conveyancing Searches for UK and Ireland

Est. 1998

Land and Buildings Transaction Tax Calculator

Property Type
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    This is usually the completion date or, in Scotland, the settlement date. Please enter in dd/mm/yyyy format.
  • £ Help Icon
    This is the purchase price of the property. For example: 300,000

Land and Buildings Transaction Tax

Land and Buildings Transaction Tax (LBTT) is a tax that anyone buying a property or land costing more than a set amount has to pay. The rate you'll pay the tax at varies based on the price of the property and the type of use, for example residential or commercial.

Changes made to the stamp duty land tax in the Chancellor's Autumn Statement 2014 have done away with the fixed rate system, where a single rate was paid on the entire property price, in favour of a more progressive scaled system where a certain percentage is paid at different portions of the property value.

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Land and Buildings Transaction Tax Rates

The following LBTT rates are for residential properties in Scotland.

Purchase Price LBTT Rate
Up to £145,000 0%
£145,000.01 - £250,000 2%
£250,000.01 - £325,000 5%
£325,000.01 - £750,000 10%
£750,000.01 and over 12%
Correct from 1 April 2015  

Stamp Duty Calculators