Calculate Land and Buildings Transaction Tax (LBTT) for Scottish property purchases, including the Additional Dwelling Supplement (ADS) for buy-to-let and second homes.
Additional dwelling? (+4% ADS)
Second home or buy-to-let property
Land and Buildings Transaction Tax (LBTT) replaced UK Stamp Duty Land Tax in Scotland from April 2015. It applies to all property purchases in Scotland above £145,000.
The Additional Dwelling Supplement (ADS) adds 4% on top of the standard LBTT rates for purchases of additional residential properties, such as buy-to-let investments and second homes.