Stamp duty on £250,000 in Scotland
LBTT for a £250,000 property in Scotland, 2026/27 rates.
Home mover£2,100
First-time buyer£2,100
Additional property / BTL£22,100
Effective rate (mover)0.8%
How the £2,100 is worked out
£0 – £145,000 at 0.0%£0
£145,000 – £250,000 at 2.0%£2,100
Price over £175k — FTB relief does not apply.
ADS: 8% on the full purchase price for additional dwellings (from 5 Dec 2024).
Common questions
How much stamp duty on a £250,000 house in Scotland?
For 2026/27, LBTT on a £250,000 home in Scotland is £2,100 for a home mover — an effective rate of 0.8% of the purchase price.
Do first-time buyers pay stamp duty on £250,000?
Yes. A first-time buyer pays £2,100 on a £250,000 home in Scotland.
What about a second home or buy-to-let at £250,000?
An additional property at £250,000 in Scotland attracts £22,100 in LBTT, £20,000 more than a main residence.
Same price elsewhere — and what you'd need to earn
Compare £250,000 in England & NI or £250,000 in Wales. At a typical 4.5× income multiple, a £250,000 purchase needs a salary around £55,000 — see what £55,000 takes home after tax.
Estimate for 2026/27. Not financial advice.