Land and Buildings Transaction Tax (LBTT) is Scotland's version of the UK's Stamp Duty tax.

From 23rd September 2022 the rates of LBTT changed for residential transactions. Our calculator has been updated for those changes.

The amount payable depends on the purchase price of the property, with different rates applied to different bands of price.

LBTT can be a significant cost for property buyers in Scotland, so it's important to factor it into your budget when considering a property purchase. For specific advice, please speak to one of our mortgage advisers.