LBTT on a £750,000 house in Scotland

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

Buying a £750,000 home in Scotland? A home mover pays £48,350 Land and Buildings Transaction Tax, 6.45% of the price.

Moving home
£48,350
First-time buyer
£47,750
Second home or buy-to-let
£108,350
Same price in England
£27,500
  • HMRC 2026/27 rates
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Land and Buildings Transaction Tax to pay£48,3506.45% 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 £750,000 10% £42,500
Total stamp duty 6.45% £48,350

LBTT on a £750,000 property in Scotland is £48,350 for a home mover, £47,750 for a first-time buyer and £108,350 for a second home or buy-to-let.

How £48,350 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 £750,000 10% £42,500
Total stamp duty 6.45% £48,350

£750,000 across the UK

  1. England, NI£27,500
  2. Scotland£48,350
  3. Wales£36,750

Property tax on a home mover's £750,000 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 £750,000 purchase

With a 10% deposit you would borrow about £675,000. At 4.5% over 25 years that is £3,752 a month (see a £675,000 mortgage). Most lenders would want a household income of around £150,000: what £150,000 can borrow.

LBTT on nearby prices

Questions people ask

Do first-time buyers pay LBTT on £750,000?

Yes, £47,750. First-time buyer relief raises the nil rate band to £175,000, which saves up to £600.

How much LBTT is due on a £750,000 second home or buy-to-let?

£108,350. That is the normal LBTT of £48,350 plus the 8% Additional Dwelling Supplement on the whole price, £60,000.

How does Scotland compare with England on £750,000?

In England a home mover pays £27,500 stamp duty on £750,000, £20,850 less than the £48,350 LBTT in Scotland.