Land and Buildings Transaction Tax

On the transfer of property in Scotland, the Land and Buildings Transaction Tax is:

Residential

Consideration (£) Rate (%)
0 - 145,000 Nil
145,001 - 250,000 2
250,001 - 325,000 5
325,001 - 750,000 10
Over 750,000 12

Non-residential

Consideration (£) Rate (%)
0 - 150,000 Nil
150,001 - 350,000 3
Over 350,000 4.5

The rates apply to the portion of the total value which falls within each band in respect of transactions from 1 April 2015.

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London
SW19 2RD


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Fax: 020 8545 0662


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