Stamp duty on £400,000 in Scotland
LBTT for a £400,000 property in Scotland, 2026/27 rates.
Home mover£13,350
First-time buyer£13,350
Additional property / BTL£45,350
Effective rate (mover)3.3%
How the £13,350 is worked out
£0 – £145,000 at 0.0%£0
£145,000 – £250,000 at 2.0%£2,100
£250,000 – £325,000 at 5.0%£3,750
£325,000 – £400,000 at 10.0%£7,500
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 £400,000 house in Scotland?
For 2026/27, LBTT on a £400,000 home in Scotland is £13,350 for a home mover — an effective rate of 3.3% of the purchase price.
Do first-time buyers pay stamp duty on £400,000?
Yes. A first-time buyer pays £13,350 on a £400,000 home in Scotland.
What about a second home or buy-to-let at £400,000?
An additional property at £400,000 in Scotland attracts £45,350 in LBTT, £32,000 more than a main residence.
Same price elsewhere — and what you'd need to earn
Compare £400,000 in England & NI or £400,000 in Wales. At a typical 4.5× income multiple, a £400,000 purchase needs a salary around £90,000 — see what £90,000 takes home after tax.
Estimate for 2026/27. Not financial advice.