On the transfer of property in Scotland, the Land and Buildings Transaction Tax is:
|Value up to £145,000||0%|
|Over £145,000 - £250,000||2%|
|Over £250,000 - £325,000||5%|
|Over £325,000 - £750,000||10%|
|Value up to £150,000||0%|
|Over £150,000 - £350,000||3%|
The rates apply to the portion of the total value which falls within each band. Additional LBTT of 3% may apply to the purchase of additional residential properties.