LBTT on a £150,000 house in Scotland
Buying a £150,000 home in Scotland? A home mover pays £100 Land and Buildings Transaction Tax, 0.07% of the price.
- Moving home
- £100
- First-time buyer
- £0
- Second home or buy-to-let
- £12,100
- Same price in England
- £500
- HMRC 2026/27 rates
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LBTT on a £150,000 property in Scotland is £100 for a home mover, £0 for a first-time buyer and £12,100 for a second home or buy-to-let.
How £100 is worked out
| Portion of the price | Rate | Tax |
|---|---|---|
| £0 to £145,000 | 0% | £0 |
| £145,000 to £150,000 | 2% | £100 |
| Total stamp duty | 0.07% | £100 |
£150,000 across the UK
Property tax on a home mover's £150,000 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 £150,000 purchase
With a 10% deposit you would borrow about £135,000. At 4.5% over 25 years that is £750 a month (see a £130,000 mortgage). Most lenders would want a household income of around £30,000: what £30,000 can borrow.
LBTT on nearby prices
Questions people ask
Do first-time buyers pay LBTT on £150,000?
No. First-time buyers pay nothing on the first £175,000.
How much LBTT is due on a £150,000 second home or buy-to-let?
£12,100. That is the normal LBTT of £100 plus the 8% Additional Dwelling Supplement on the whole price, £12,000.
How does Scotland compare with England on £150,000?
In England a home mover pays £500 stamp duty on £150,000, £400 more than the £100 LBTT in Scotland.