LBTT on a £925,000 house in Scotland

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

Buying a £925,000 home in Scotland? A home mover pays £69,350 Land and Buildings Transaction Tax, 7.5% of the price.

Moving home
£69,350
First-time buyer
£68,750
Second home or buy-to-let
£143,350
Same price in England
£36,250
  • HMRC 2026/27 rates
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Land and Buildings Transaction Tax to pay£69,3507.5% 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 £925,000 12% £21,000
Total stamp duty 7.5% £69,350

LBTT on a £925,000 property in Scotland is £69,350 for a home mover, £68,750 for a first-time buyer and £143,350 for a second home or buy-to-let.

How £69,350 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 £925,000 12% £21,000
Total stamp duty 7.5% £69,350

£925,000 across the UK

  1. England, NI£36,250
  2. Scotland£69,350
  3. Wales£54,250

Property tax on a home mover's £925,000 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 £925,000 purchase

With a 10% deposit you would borrow about £832,500. At 4.5% over 25 years that is £4,627 a month (see a £825,000 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 £925,000?

Yes, £68,750. First-time buyer relief raises the nil rate band to £175,000, which saves up to £600.

How much LBTT is due on a £925,000 second home or buy-to-let?

£143,350. That is the normal LBTT of £69,350 plus the 8% Additional Dwelling Supplement on the whole price, £74,000.

How does Scotland compare with England on £925,000?

In England a home mover pays £36,250 stamp duty on £925,000, £33,100 less than the £69,350 LBTT in Scotland.