Calculator › Price guides › Scotland › £400,000

LBTT (Scottish stamp duty) on a £400,000 house in Scotland

A home mover buying a £400,000 property in Scotland pays £13,350 (3.34% of the price). A first-time buyer pays £12,750, saving £600. Buying it as a second home or buy-to-let costs £45,350.

At a glance

Buyer	Tax	Effective rate
Home mover	£13,350	3.34%
First-time buyer	£12,750	3.19%
Second home / buy-to-let	£45,350	11.34%

How £13,350 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%	£75,000	£3,750
£325,001 – £750,000	10%	£75,000	£7,500
Total			£13,350

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

What this means for you

The top £75,000 of the price falls in the 10% band, which accounts for £7,500 of the £13,350 total.
The next band starts at £750,000, £350,000 above this price. Every extra £1,000 you pay up to then adds £100 of LBTT.
A second home pays the 8% Additional Dwelling Supplement on the whole price (£32,000) 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, £400,000 property:

Where	Tax
England & NI	£10,000
Scotland	£13,350
Wales	£10,500

Saving up for it

To have £13,350 ready on completion you'd need to put aside about £1,112 a month for 12 months, or £556 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.

Getting a conveyancing quote? [Placeholder: affiliate block — conveyancing / removals comparison. Must be labelled “Ad” or “Affiliate link” (ASA/CAP).]

Planning your first home? [Placeholder: our First-Home Budget Planner on Etsy and the UK Side Income Tools spreadsheets.]

Nearby prices

Questions about a £400,000 purchase

How much LBTT is due on a £400,000 house in Scotland?

A home mover pays £13,350, a first-time buyer pays £12,750 and a second-home or buy-to-let buyer pays £45,350 (rates checked 9 November 2026).

What is the effective rate on £400,000?

For a home mover it's 3.34% 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.