All terms
tax & costs
LBTT (Land and Buildings Transaction Tax)
Scotland's equivalent of SDLT, run by Revenue Scotland. Bands and rates differ from England/NI; Additional Dwelling Supplement (ADS) is +8%.
In simple terms
Scottish stamp duty — same idea, different bands.
Example
£300,000 main residence in Edinburgh: £2,100 + £2,500 = £4,600 LBTT.
If you're buying
Use a Scotland-specific calculator. ADS is much steeper than English surcharge.
If you're selling
Scottish offers-over system already prices buyer tax in — but very high LBTT can compress demand at the top end.
Related terms