Rates read 22 October 2026 from Revenue Scotland
Non-Residential LBTT in Scotland
Scotland’s non-residential LBTT is the simplest of the three: 0% to £150,000, 1% to £250,000, then 5% above that.
Work it out
Enter the amount. Commas are fine.
Tax payable
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The bands
| Portion of the price | Rate |
|---|---|
| £0 – £150,000 | 0% |
| £150,001 – £250,000 | 1% |
| Above £250,000 | 5% |
In force since 25 January 2019
Revenue Scotland: the non-residential rates and bands were changed with effect from 25 January 2019 and have not moved since.
Worked example from Revenue Scotland
On £465,000: £0 on the first £150,000, 1% on the next £100,000 (£1,000), and 5% on the remaining £215,000 (£10,750) — £11,750.
Source: Revenue Scotland — Non-residential property, read 22 October 2026. Scotland only. Leases also carry LBTT on the net present value of rent, which this calculator does not cover.