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LBTT (Scottish stamp duty) on a £300,000 house in Scotland

A home mover buying a £300,000 property in Scotland pays £4,600 (1.53% of the price). A first-time buyer pays £4,000, saving £600. Buying it as a second home or buy-to-let costs £28,600.

At a glance

Buyer	Tax	Effective rate
Home mover	£4,600	1.53%
First-time buyer	£4,000	1.33%
Second home / buy-to-let	£28,600	9.53%

How £4,600 is worked out (home mover)

Band	Rate	Taxable	Tax
Up to £145,000	0%	£145,000	£0
£145,001 – £250,000	2%	£105,000	£2,100
£250,001 – £325,000	5%	£50,000	£2,500
Total			£4,600

General information, not tax advice; check gov.uk or ask your conveyancer.

What this means for you

The top £50,000 of the price falls in the 5% band, which accounts for £2,500 of the £4,600 total.
The next band starts at £325,000, £25,000 above this price. Every extra £1,000 you pay up to then adds £50 of LBTT.
A second home pays the 8% Additional Dwelling Supplement on the whole price (£24,000) on top of normal LBTT.
First-time buyer relief raises the nil band to £175,000, saving up to £600; here it saves £600.

Same price in England, Scotland and Wales

Home mover, £300,000 property:

Where	Tax
England & NI	£5,000
Scotland	£4,600
Wales	£4,500

Saving up for it

To have £4,600 ready on completion you'd need to put aside about £383 a month for 12 months, or £192 a month over 2 years. Stamp duty is normally paid from your own funds through your conveyancer, so budget for it alongside your deposit and legal fees.

Stamp duty to pay

—

Effective rate—

Price plus tax—

Band	Rate	Taxable	Tax
Total			—

General information, not tax advice; check gov.uk or ask your solicitor or conveyancer before you rely on it.

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Nearby prices

Questions about a £300,000 purchase

How much LBTT is due on a £300,000 house in Scotland?

A home mover pays £4,600, a first-time buyer pays £4,000 and a second-home or buy-to-let buyer pays £28,600 (rates checked 9 November 2026).

What is the effective rate on £300,000?

For a home mover it's 1.53% of the price, because each rate only applies to the part of the price inside its band.

When do I pay it?

The LBTT return and payment are due within 30 days of completion; your solicitor normally handles it.

Is this exact for my purchase?

It uses the published rates and is tested against official examples, but shared ownership, mixed-use property, linked purchases and some reliefs change the figure. Check gov.uk or ask your conveyancer.