Land and Buildings Transaction Tax 2015/16

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.