LBTT on a £225,000 house in Scotland

By The PocketSums team. Updated 30 September 2026. How we calculate

Buying a £225,000 home in Scotland? A home mover pays £1,600 Land and Buildings Transaction Tax, 0.71% of the price.

Moving home
£1,600
First-time buyer
£1,000
Second home or buy-to-let
£19,600
Same price in England
£2,000
  • HMRC 2026/27 rates
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Land and Buildings Transaction Tax to pay£1,6000.71% of the price

Scottish LBTT rates for 2026/27.

Portion of the price Rate Tax
£0 to £145,000 0% £0
£145,000 to £225,000 2% £1,600
Total stamp duty 0.71% £1,600

LBTT on a £225,000 property in Scotland is £1,600 for a home mover, £1,000 for a first-time buyer and £19,600 for a second home or buy-to-let.

How £1,600 is worked out

Portion of the price Rate Tax
£0 to £145,000 0% £0
£145,000 to £225,000 2% £1,600
Total stamp duty 0.71% £1,600

£225,000 across the UK

  1. England, NI£2,000
  2. Scotland£1,600
  3. Wales£0

Property tax on a home mover's £225,000 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 £225,000 purchase

With a 10% deposit you would borrow about £202,500. At 4.5% over 25 years that is £1,126 a month (see a £200,000 mortgage). Most lenders would want a household income of around £44,000: what £44,000 can borrow.

LBTT on nearby prices

Questions people ask

Do first-time buyers pay LBTT on £225,000?

Yes, £1,000. First-time buyer relief raises the nil rate band to £175,000, which saves up to £600.

How much LBTT is due on a £225,000 second home or buy-to-let?

£19,600. That is the normal LBTT of £1,600 plus the 8% Additional Dwelling Supplement on the whole price, £18,000.

How does Scotland compare with England on £225,000?

In England a home mover pays £2,000 stamp duty on £225,000, £400 more than the £1,600 LBTT in Scotland.