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

Residential

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

Non-residential

 Consideration  Rate
 £0 - £150,000  0%
 £150,000 - £350,000  3%
 Over £350,000  4.5%

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 from 1 April 2016.