LBTT (Scotland) and SDLT (England Wales)

LBTT (Scotland)



Land and Buildings Transaction Tax

The revised tax rates and bands for residential property transactions are as follows:

Band Rate
Up to £145,000 Zero
£145,001 to £250,000 2.0%
£250,001 to £325,000 5.0%
£325,001 to £750,000 10.0%
£750,001 and over 12.0%

Tax calculators are available on the  Revenue Scotland website.


England and wales

SDLT rates and thresholds for residential properties

SDLT is charged at increasing rates for each portion of the purchase price.

Use HM Revenue and Customs' (HMRC)  SDLT calculator to work out how much you'll pay.

Property purchase price SDLT rate from 4
December 2014
Up to £125,000 Zero
The next £125,000 (the portion from £125,001 to £250,000) 2%
The next £675,000 (the portion from £250,001 to £925,000) 5%
The next £575,000 (the portion from £925,001 to £1.5 million) 10%
The remaining amount (the portion above £1.5 million) 12%


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