LBTT on a £775,000 house in Scotland

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

Buying a £775,000 home in Scotland? A home mover pays £51,350 Land and Buildings Transaction Tax, 6.63% of the price.

Moving home
£51,350
First-time buyer
£50,750
Second home or buy-to-let
£113,350
Same price in England
£28,750
  • HMRC 2026/27 rates
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Land and Buildings Transaction Tax to pay£51,3506.63% 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
£750,000 to £775,000 12% £3,000
Total stamp duty 6.63% £51,350

LBTT on a £775,000 property in Scotland is £51,350 for a home mover, £50,750 for a first-time buyer and £113,350 for a second home or buy-to-let.

How £51,350 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
£750,000 to £775,000 12% £3,000
Total stamp duty 6.63% £51,350

£775,000 across the UK

  1. England, NI£28,750
  2. Scotland£51,350
  3. Wales£39,250

Property tax on a home mover's £775,000 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 £775,000 purchase

With a 10% deposit you would borrow about £697,500. At 4.5% over 25 years that is £3,877 a month (see a £700,000 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 £775,000?

Yes, £50,750. First-time buyer relief raises the nil rate band to £175,000, which saves up to £600.

How much LBTT is due on a £775,000 second home or buy-to-let?

£113,350. That is the normal LBTT of £51,350 plus the 8% Additional Dwelling Supplement on the whole price, £62,000.

How does Scotland compare with England on £775,000?

In England a home mover pays £28,750 stamp duty on £775,000, £22,600 less than the £51,350 LBTT in Scotland.