United Kingdom · Stamp Duty
Scotland replaced SDLT with LBTT in 2015, and the two taxes now diverge sharply: LBTT is cheaper than SDLT below roughly £333,000 thanks to its £145,000 nil band, but dearer above it — a £400,000 home pays £13,350 in LBTT versus £10,000 in English SDLT. Most first-time buyers pay nothing because the nil band extends to £175,000 for them. The 12% top rate starts at £750,000, half England's £1.5m threshold, so prime Scottish purchases carry the heavier bill.
Preset rates are indicative reference values only. Confirm current rates and any reliefs with your local tax authority.
Transfer tax / stamp duty: £4,600.00
Jurisdiction comparison at £300,000.00
Scotland pays £4,600.00 (1.53%) vs Scotland at £4,600.00 (1.53%).
0% to £145,000, then 2% to £250,000, 5% to £325,000, 10% to £750,000, and 12% above. Bands below are the standard residential buyer schedule used by the calculator.
| Property value | Rate |
|---|---|
| £0.00 – £145,000.00 | 0% |
| £145,000.00 – £250,000.00 | 2% |
| £250,000.00 – £325,000.00 | 5% |
| £325,000.00 – £750,000.00 | 10% |
| £750,000.00+ | 12% |
Indicative figures checked against official sources on — official source: Revenue Scotland — LBTT rates. Rates are typically indexed or revised each financial year.
A £300,000.00 purchase in Scotland attracts about £4,600.00 in stamp duty at the standard indicative rates — an effective rate of 1.53%. Registers of Scotland land registration fees are small (typically under £100 for a standard house). That makes the all-in cash requirement £304,600.00 before you factor in any deposit, legal work, or moving costs. Adjust the price in the calculator to model your own number.
0% to £145,000, then 2% to £250,000, 5% to £325,000, 10% to £750,000, and 12% above. Rates change with legislation and vary by buyer circumstances, so treat these as planning figures and confirm the current rate with Revenue Scotland — LBTT rates before you commit.
At the indicative rates above, a £300,000.00 property attracts about £4,600.00 in stamp duty — an effective rate of 1.53%. Registers of Scotland land registration fees are small (typically under £100 for a standard house). The calculator above lets you change the price and see the result instantly.
First-time buyers: nil band extended to £175,000 (saves up to £600). Eligibility rules change frequently and vary by buyer type, so verify your situation with Revenue Scotland — LBTT rates or a conveyancer.
The buyer normally pays the stamp duty in Scotland — in full, before or at settlement — and it usually cannot be added to the mortgage, so it must be part of your cash budget alongside the deposit. Purchase contracts can reassign the obligation, so confirm what yours says.
How we calculate: the calculator applies the official band schedule marginally — each rate applies only to the slice of the price inside its band, exactly as the revenue authority does. Worked examples are computed with the same function.
Last reviewed: . Learn more about Nirmal Lashkari and LashkariProperties.
Disclaimer: stamp duty rates change with legislation and vary by buyer circumstances. These are indicative planning figures, not tax advice — confirm every number with Revenue Scotland — LBTT rates or a qualified local professional.
