LBTT on a £800,000 house in Scotland

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

Buying a £800,000 home in Scotland? A home mover pays £54,350 Land and Buildings Transaction Tax, 6.79% of the price.

Moving home
£54,350
First-time buyer
£53,750
Second home or buy-to-let
£118,350
Same price in England
£30,000
  • HMRC 2026/27 rates
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Land and Buildings Transaction Tax to pay£54,3506.79% 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 £800,000 12% £6,000
Total stamp duty 6.79% £54,350

LBTT on a £800,000 property in Scotland is £54,350 for a home mover, £53,750 for a first-time buyer and £118,350 for a second home or buy-to-let.

How £54,350 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 £800,000 12% £6,000
Total stamp duty 6.79% £54,350

£800,000 across the UK

  1. England, NI£30,000
  2. Scotland£54,350
  3. Wales£41,750

Property tax on a home mover's £800,000 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 £800,000 purchase

With a 10% deposit you would borrow about £720,000. At 4.5% over 25 years that is £4,002 a month (see a £725,000 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 £800,000?

Yes, £53,750. First-time buyer relief raises the nil rate band to £175,000, which saves up to £600.

How much LBTT is due on a £800,000 second home or buy-to-let?

£118,350. That is the normal LBTT of £54,350 plus the 8% Additional Dwelling Supplement on the whole price, £64,000.

How does Scotland compare with England on £800,000?

In England a home mover pays £30,000 stamp duty on £800,000, £24,350 less than the £54,350 LBTT in Scotland.