LBTT residential rates and ADS 2026
Standard residential LBTT rates: 0% up to £145,000; 2% £145,001-£250,000; 5% £250,001-£325,000; 10% £325,001-£750,000; 12% above £750,000. ADS adds 8% of the full purchase price for additional dwellings (BTL, second homes) from 5 April 2024. Multiple dwellings relief remains available in Scotland — unlike England and Wales where it was abolished June 2024.
Filing LBTT with Revenue Scotland — the 30-day SETS deadline
LBTT returns must be filed and tax paid within 30 days of the effective date (completion) via the Revenue Scotland SETS portal (revenue.scot). The Revenue Scotland LBTT certificate is required for Registers of Scotland title registration. Late filing attracts fixed penalties (£100 to £900) and interest on unpaid LBTT from day 31.
ADS refund — 18-month window for previous main residence
Where ADS was paid at purchase (because the buyer owned another property at the time) and the buyer's previous main residence is subsequently sold within 18 months, the ADS can be refunded by Revenue Scotland on application. The claim must be made within 12 months of the previous main residence disposal. The 18-month window is significantly shorter than England and Wales (3 years).
LBTT vs SDLT England vs LTT Wales
Key differences: (1) 0% threshold: LBTT £145,000 vs SDLT £125,000 vs LTT Wales £225,000; (2) additional dwelling surcharge: ADS Scotland 8% vs HRR England 5% vs HRR Wales 5%; (3) multiple dwellings relief: available in Scotland, abolished in England and Wales June 2024; (4) ADS refund window: 18 months (Scotland) vs 3 years (England and Wales); (5) administering authority: Revenue Scotland (revenue.scot) vs HMRC vs WRA (wra.gov.wales).