LBTT on a £650,000 house in Scotland

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

Buying a £650,000 home in Scotland? A home mover pays £38,350 Land and Buildings Transaction Tax, 5.9% of the price.

Moving home
£38,350
First-time buyer
£37,750
Second home or buy-to-let
£90,350
Same price in England
£22,500
  • HMRC 2026/27 rates
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Land and Buildings Transaction Tax to pay£38,3505.9% 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 £650,000 10% £32,500
Total stamp duty 5.9% £38,350

LBTT on a £650,000 property in Scotland is £38,350 for a home mover, £37,750 for a first-time buyer and £90,350 for a second home or buy-to-let.

How £38,350 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 £650,000 10% £32,500
Total stamp duty 5.9% £38,350

£650,000 across the UK

  1. England, NI£22,500
  2. Scotland£38,350
  3. Wales£29,250

Property tax on a home mover's £650,000 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 £650,000 purchase

With a 10% deposit you would borrow about £585,000. At 4.5% over 25 years that is £3,252 a month (see a £575,000 mortgage). Most lenders would want a household income of around £130,000: what £130,000 can borrow.

LBTT on nearby prices

Questions people ask

Do first-time buyers pay LBTT on £650,000?

Yes, £37,750. First-time buyer relief raises the nil rate band to £175,000, which saves up to £600.

How much LBTT is due on a £650,000 second home or buy-to-let?

£90,350. That is the normal LBTT of £38,350 plus the 8% Additional Dwelling Supplement on the whole price, £52,000.

How does Scotland compare with England on £650,000?

In England a home mover pays £22,500 stamp duty on £650,000, £15,850 less than the £38,350 LBTT in Scotland.