LBTT on a £100,000 house in Scotland
Buying a £100,000 home in Scotland? A home mover pays £0 Land and Buildings Transaction Tax, 0% of the price.
- Moving home
- £0
- First-time buyer
- £0
- Second home or buy-to-let
- £8,000
- Same price in England
- £0
- HMRC 2026/27 rates
- Private: nothing leaves your device
- Free, no sign-up
LBTT on a £100,000 property in Scotland is £0 for a home mover, £0 for a first-time buyer and £8,000 for a second home or buy-to-let.
How £0 is worked out
| Portion of the price | Rate | Tax |
|---|---|---|
| £0 to £100,000 | 0% | £0 |
| Total stamp duty | 0% | £0 |
£100,000 across the UK
Property tax on a home mover's £100,000 purchase in each nation. Scotland charges less than England on cheaper homes and more on expensive ones, because its 10% band starts at £325,000.
The rest of a £100,000 purchase
With a 10% deposit you would borrow about £90,000. At 4.5% over 25 years that is £500 a month (see a £90,000 mortgage). Most lenders would want a household income of around £20,000: what £20,000 can borrow.
LBTT on nearby prices
Questions people ask
Do first-time buyers pay LBTT on £100,000?
No. First-time buyers pay nothing on the first £175,000.
How much LBTT is due on a £100,000 second home or buy-to-let?
£8,000. That is the normal LBTT of £0 plus the 8% Additional Dwelling Supplement on the whole price, £8,000.
How does Scotland compare with England on £100,000?
In England a home mover pays £0 stamp duty on £100,000, the same than the £0 LBTT in Scotland.