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.