Calculate Land and Buildings Transaction Tax
Enter a non-residential purchase price to see the LBTT due and the effective rate.
- LBTT due
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- Effective rate
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LBTT due: —, Effective rate: —
What is LBTT?
Land and Buildings Transaction Tax (LBTT) is Scotland's equivalent of Stamp Duty Land Tax, charged on the purchase of land and buildings, including non-residential (commercial) property such as offices, shops and land. It's administered by Revenue Scotland.
How is non-residential LBTT calculated?
LBTT on non-residential property is charged progressively across bands: nothing on the first £150,000, 1% on the portion from £150,000 to £250,000, and 5% on anything above £250,000. Only the slice of the price within each band is taxed at that band's rate.
Non-residential LBTT rates and thresholds
The current non-residential rates are: 0% up to £150,000; 1% from £150,000 to £250,000; and 5% above £250,000. A separate additional dwelling supplement applies to certain residential purchases, which this calculator does not cover.
Worked example
A £425,000 non-residential purchase pays 1% on the £100,000 between £150,000 and £250,000 (£1,000), plus 5% on the remaining £175,000 above £250,000 (£8,750) — a total of £9,750.
When is LBTT due?
LBTT must be paid, and a return filed with Revenue Scotland, within 30 days of the transaction's effective date (usually completion). Late filing or payment can attract penalties and interest.
People also ask
- LBTT replaced Stamp Duty Land Tax in Scotland in 2015 and serves the same purpose, but has its own bands, rates and administering authority (Revenue Scotland).
- The buyer is responsible for paying LBTT and for filing the return with Revenue Scotland, typically handled by their solicitor as part of the transaction.
- No. LBTT is progressive — each band of the price is taxed at its own rate, so only the portion above a threshold is taxed at the higher rate for that band.
- This calculator covers non-residential purchases only. Residential LBTT uses different bands and can include an additional dwelling supplement not reflected here.
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