Factsheets and Online Resource

Land and Buildings Transaction Tax

Land and buildings in Scotland

The rates apply to the portion of the total value which falls within each band.

Residential property

Consideration
(£)

Rate
%

0 - 145,000
0
145,001 - 250,000
2
250,001 - 325,000
5
325,001 - 750,000
10
Over 750,000
12

Proposed relief for first-time buyers or residential purchases up to £175,000.

Non- residential property

Consideration
(£)

Rate
%

0 - 150,000
0
150,001 - 350,000
3
Over 350,000
4.5