Land and Buildings Transaction Tax

Land and buildings in Scotland

Rate

%

Residential

£

Non-residential

£

Rate

%

0 Up to 145,000 Up to 150,000 0
2 145,001 - 250,000 150,001 - 350,000 3
5 250,001 - 325,000 Over 350,000 4.5
10 325,001 - 750,000    
12 Over 750,000    

The rates apply to the portion of the total value which falls within each band in respect of transactions with an effective date on or after 1 April 2015.