Land and Buildings Transaction Tax (LBTT) Calculator (Scotland)
Estimate LBTT in Scotland from purchase price and residential bands.
Interactive LBTT Calculator
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Data Source and Methodology
All calculations are based on the latest tax rates and bands provided by the Scottish Government. For detailed information, visit Revenue Scotland. All calculations are based strictly on the formulas and data provided by this source.
The Formula Explained
LBTT is calculated using the formula: LBTT = Σ (Band Rate × (Price - Band Start))
Glossary of Terms
- Property Price: The purchase price of the property.
- Property Type: Indicates whether the property is residential or non-residential.
- LBTT: The total tax payable for the transaction.
Frequently Asked Questions (FAQ)
What is LBTT?
LBTT is a tax applied to residential and commercial land and buildings transactions in Scotland.
How is LBTT calculated?
LBTT is calculated based on the purchase price of the property and the applicable tax bands.
Where can I find more information?
Visit the Revenue Scotland website for more details.
Formula (LaTeX) + variables + units
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LBTT is calculated using the formula: LBTT = Σ (Band Rate × (Price - Band Start))
- T = property tax (annual or monthly depending on input) (currency)
- Revenue Scotland — revenue.scot · Accessed 2026-01-19
https://revenue.scot/calculate-tax/calculate-property-transactions - Revenue Scotland — revenue.scot · Accessed 2026-01-19
https://revenue.scot/
Last code update: 2026-01-19
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