LBTT on a £250,000 house in Scotland

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

Buying a £250,000 home in Scotland? A home mover pays £2,100 Land and Buildings Transaction Tax, 0.84% of the price.

Moving home
£2,100
First-time buyer
£1,500
Second home or buy-to-let
£22,100
Same price in England
£2,500
  • HMRC 2026/27 rates
  • Private: nothing leaves your device
  • Free, no sign-up

Land and Buildings Transaction Tax to pay£2,1000.84% of the price

Scottish LBTT rates for 2026/27.

Portion of the price Rate Tax
£0 to £145,000 0% £0
£145,000 to £250,000 2% £2,100
Total stamp duty 0.84% £2,100

LBTT on a £250,000 property in Scotland is £2,100 for a home mover, £1,500 for a first-time buyer and £22,100 for a second home or buy-to-let.

How £2,100 is worked out

Portion of the price Rate Tax
£0 to £145,000 0% £0
£145,000 to £250,000 2% £2,100
Total stamp duty 0.84% £2,100

£250,000 across the UK

  1. England, NI£2,500
  2. Scotland£2,100
  3. Wales£1,500

Property tax on a home mover's £250,000 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 £250,000 purchase

With a 10% deposit you would borrow about £225,000. At 4.5% over 25 years that is £1,251 a month (see a £220,000 mortgage). Most lenders would want a household income of around £50,000: what £50,000 can borrow.

LBTT on nearby prices

Questions people ask

Do first-time buyers pay LBTT on £250,000?

Yes, £1,500. First-time buyer relief raises the nil rate band to £175,000, which saves up to £600.

How much LBTT is due on a £250,000 second home or buy-to-let?

£22,100. That is the normal LBTT of £2,100 plus the 8% Additional Dwelling Supplement on the whole price, £20,000.

How does Scotland compare with England on £250,000?

In England a home mover pays £2,500 stamp duty on £250,000, £400 more than the £2,100 LBTT in Scotland.