LBTT Second Home & ADS Calculator (Scotland 2025/26)
Standard LBTT plus the 8% Additional Dwelling Supplement on second homes and buy-to-let
Last updated: June 2026
LBTT & ADS Calculator for Second Homes (Scotland 2025/26)
Work out the full Land and Buildings Transaction Tax bill on a buy-to-let or second home in Scotland, including the 8% Additional Dwelling Supplement (ADS).
About the LBTT Second Home & ADS Calculator
If you are buying a second home, holiday property or buy-to-let in Scotland, you do not just pay the standard Land and Buildings Transaction Tax (LBTT) — you also pay the Additional Dwelling Supplement (ADS). This calculator combines both into a single figure so you know the true upfront tax cost before you make an offer. It is built for second-home buyers, landlords, and anyone purchasing an additional residential property worth £40,000 or more in Scotland.
The Additional Dwelling Supplement rose from 6% to 8% with effect from 5 December 2024, and crucially it is charged on the entire purchase price rather than on a slice above a threshold — a key difference from England's Stamp Duty surcharge. For a typical second home, ADS often dwarfs the standard LBTT itself, so getting an accurate combined figure matters. The tool uses the current 2025/26 Revenue Scotland residential bands and the 8% ADS rate, and flags the 36-month window in which you may be able to reclaim ADS if you are simply replacing your main residence.
How it works
The calculator does two separate sums and adds them together:
- Standard LBTT is worked out on a marginal (slice) basis using the 2025/26 residential bands: 0% up to £145,000, 2% on the portion from £145,001 to £250,000, 5% from £250,001 to £325,000, 10% from £325,001 to £750,000, and 12% on anything above £750,000.
- Additional Dwelling Supplement (ADS) is 8% of the full purchase price, applied whenever the price is £40,000 or more and the purchase is an additional dwelling (a second home or buy-to-let).
The two amounts are added to give your total tax bill, and the calculator shows the effective rate as a percentage of the price so you can compare deals quickly.
Worked example
Suppose you buy a buy-to-let flat in Scotland for £250,000.
- Standard LBTT: 0% on the first £145,000 = £0; 2% on the next £105,000 (£145,001–£250,000) = £2,100.
- ADS: 8% × £250,000 = £20,000 (charged on the whole price).
- Total payable: £22,100, an effective rate of 8.84%.
That single example shows why the ADS dominates: the £20,000 supplement is almost ten times the standard LBTT of £2,100.
Frequently asked questions
What is the ADS rate in Scotland for 2025/26?
The Additional Dwelling Supplement is 8% of the full purchase price. It rose from 6% to 8% with effect from transactions dated on or after 5 December 2024.
Is ADS charged on the whole price or only part of it?
Unlike the English Stamp Duty surcharge, ADS in Scotland is charged at 8% on the entire purchase price, not just the amount above a threshold. It applies where the price is £40,000 or more.
Can I get the ADS back?
If you paid ADS because you bought your new main home before selling your previous main residence, you can usually reclaim the ADS from Revenue Scotland provided you sell the old home within 36 months of the new purchase.
Does ADS apply to a property under £40,000?
No. ADS is only due where the purchase price of the additional dwelling is £40,000 or more. Below that, no Additional Dwelling Supplement is payable.
Source: rates and thresholds verified against Revenue Scotland — The Additional Dwelling Supplement (ADS) and the Scottish Budget 2025/26 LBTT bands. Figures are for guidance only; confirm your liability with a conveyancing solicitor.