Stamp Duty on a Second Home — Scotland (LBTT + ADS)
Scotland uses LBTT with an 8% Additional Dwelling Supplement — the UK's highest. Bands, reliefs, repayment and a £300k example.
The short answer
In Scotland a second home or buy-to-let pays Land and Buildings Transaction Tax plus the Additional Dwelling Supplement at 8% of the whole price — the highest second-home rate in the UK. ADS applies from £40,000 and is repayable if you sell your previous main residence within 36 months.
Searches for “stamp duty second home Scotland” land on English calculators half the time. Scotland has not used SDLT since 2015; the bands, the supplement and the first-time-buyer relief are all different.
Standard residential LBTT bands (2026/27)
| Portion of price | Rate |
|---|---|
| £0 – £145,000 | 0% |
| £145,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| £750,001 and above | 12% |
The Additional Dwelling Supplement
ADS rose to 8% on 5 December 2024 and was held at that level in the Scottish Budget for 2026/27. It is charged on the entire price of any additional dwelling of £40,000 or more, in addition to the slice calculation above.
| Scenario | Likely treatment |
|---|---|
| Buy-to-let while you own your home | ADS applies |
| Second home anywhere (including outside Scotland counting as your other dwelling) | ADS applies |
| Replacing your main residence — old one sold first | No ADS |
| Old main residence sold within 36 months | ADS paid, then repaid on claim to Revenue Scotland |
| Inherited share of a property owned with others | Small-share and inheritance reliefs may apply — check Revenue Scotland |
| First-time buyer relief | Nil-rate to £175,000 — not available with ADS |
Worked example — £300,000 buy-to-let
| Step | Amount |
|---|---|
| Standard LBTT on £300,000 | £4,600 |
| Additional Dwelling Supplement 8% × full price | £24,000 |
| Total LBTT + ADS | £28,600 |
Compare England at the same price: £20,000. The Scottish investor pays £8,600 more.
Income tax is different too
Scottish-resident landlords pay Scotland’s own income-tax bands (19–48% in 2026/27) on rental profit — our rental income calculator has a Scotland toggle. CGT, however, is UK-wide: see CGT for Scottish taxpayers.
Revenue Scotland LBTT residential rates and ADS guidance; Scottish Budget 2026/27 (ADS held at 8%). Checked 2026-08-29; re-checked 31 Aug 2026.
Quick answers
8% of the full purchase price of any additional dwelling costing £40,000 or more, on top of standard LBTT.
£4,600 standard LBTT plus £24,000 ADS = £28,600.
Yes — if the new property is your main residence and you sell the previous one within 36 months of purchase. Claim through Revenue Scotland.
No. Scotland uses LBTT with different bands and an 8% supplement rather than 5%. Use a calculator that switches nation — ours does.