LBTT on a £525,000 house in Scotland

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

Buying a £525,000 home in Scotland? A home mover pays £25,850 Land and Buildings Transaction Tax, 4.92% of the price.

Moving home
£25,850
First-time buyer
£25,250
Second home or buy-to-let
£67,850
Same price in England
£16,250
  • HMRC 2026/27 rates
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Land and Buildings Transaction Tax to pay£25,8504.92% 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
£250,000 to £325,000 5% £3,750
£325,000 to £525,000 10% £20,000
Total stamp duty 4.92% £25,850

LBTT on a £525,000 property in Scotland is £25,850 for a home mover, £25,250 for a first-time buyer and £67,850 for a second home or buy-to-let.

How £25,850 is worked out

Portion of the price Rate Tax
£0 to £145,000 0% £0
£145,000 to £250,000 2% £2,100
£250,000 to £325,000 5% £3,750
£325,000 to £525,000 10% £20,000
Total stamp duty 4.92% £25,850

£525,000 across the UK

  1. England, NI£16,250
  2. Scotland£25,850
  3. Wales£19,875

Property tax on a home mover's £525,000 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 £525,000 purchase

With a 10% deposit you would borrow about £472,500. At 4.5% over 25 years that is £2,626 a month (see a £470,000 mortgage). Most lenders would want a household income of around £105,000: what £105,000 can borrow.

LBTT on nearby prices

Questions people ask

Do first-time buyers pay LBTT on £525,000?

Yes, £25,250. First-time buyer relief raises the nil rate band to £175,000, which saves up to £600.

How much LBTT is due on a £525,000 second home or buy-to-let?

£67,850. That is the normal LBTT of £25,850 plus the 8% Additional Dwelling Supplement on the whole price, £42,000.

How does Scotland compare with England on £525,000?

In England a home mover pays £16,250 stamp duty on £525,000, £9,600 less than the £25,850 LBTT in Scotland.