Starts from the version of 1 Apr 2024 and lists only what changed:
- Changed: Additional Dwelling Supplement (ADS) (rate)
Buyers who are not UK resident pay the same rates as residents; Scotland has no non-resident surcharge.
The seller pays for the Home Report and the searches (property enquiry certificate, legal report) under the Scottish Standard Clauses, so neither is a buyer's cost here.
Registering a mortgage adds £80 (standard security) and £20 (advance notice); not included.
Multiple dwellings, linked transactions, companies (which always pay ADS), leases and mixed-use property are not modeled.
Contracts entered into on or before 4 December 2024 keep ADS at 6% even when the purchase completed later; not modeled.
Next review due 1 Apr 2027.
Source: Revenue Scotland: LBTT residential property rates and examples (revised 28 August 2026), checked 3 Nov 2026, official source
Source: Revenue Scotland: Additional Dwelling Supplement (rates by date, £40,000, 36 months), checked 3 Nov 2026, official source
Source: Land and Buildings Transaction Tax (Scotland) Act 2013, Schedule 2A (Additional Dwelling Supplement), checked 3 Nov 2026, official source
Source: Revenue Scotland: LBTT3048 First-time buyer relief (updated 19 November 2025), checked 3 Nov 2026, official source
Source: Revenue Scotland: LBTT4010 Residential transactions (worked examples; updated 8 May 2026), checked 3 Nov 2026, official source
Source: Registers of Scotland (Fees) Order 2014 (SSI 2014/188), Schedule 1, Part 3, Table of Fees (as substituted from 1 April 2021), checked 3 Nov 2026, official source
Source: Scottish Conveyancers Forum: Client guide to the Scottish Standard Clauses (seller pays for the legal report, property enquiry certificate and coal report), checked 3 Nov 2026, secondary source
Source: The Glasgow Law Practice: example conveyancing fees, buying (£895 plus VAT on £200,000), checked 3 Nov 2026, secondary source
Source: Revenue Scotland: LBTT updates (ADS 8% from 5 December 2024), checked 3 Nov 2026, official source