Stamp duty on £150,000 in Scotland
LBTT for a £150,000 property in Scotland, 2026/27 rates.
Home mover£100
First-time buyer£0
Additional property / BTL£12,100
Effective rate (mover)0.1%
How the £100 is worked out
£0 – £145,000 at 0.0%£0
£145,000 – £150,000 at 2.0%£100
First-time-buyer relief: nil-rate band extended to £175k.
ADS: 8% on the full purchase price for additional dwellings (from 5 Dec 2024).
Common questions
How much stamp duty on a £150,000 house in Scotland?
For 2026/27, LBTT on a £150,000 home in Scotland is £100 for a home mover — an effective rate of 0.1% of the purchase price.
Do first-time buyers pay stamp duty on £150,000?
No. First-time-buyer relief takes the LBTT bill on a £150,000 home in Scotland to £0.
What about a second home or buy-to-let at £150,000?
An additional property at £150,000 in Scotland attracts £12,100 in LBTT, £12,000 more than a main residence.
Same price elsewhere — and what you'd need to earn
Compare £150,000 in England & NI or £150,000 in Wales. At a typical 4.5× income multiple, a £150,000 purchase needs a salary around £35,000 — see what £35,000 takes home after tax.
Estimate for 2026/27. Not financial advice.