LBTT First-Time Buyer Relief (Scotland)

Description

Scotland's equivalent of first-time buyers' stamp duty relief: it lifts the Land and Buildings Transaction Tax nil-rate threshold from the standard £145,000 to £175,000, relieving up to £600 of tax. Unlike the England and Northern Ireland version there's no upper purchase price at which it disappears — buy above £175,000 and you still get the benefit of the raised threshold on the portion below it. Almost 105,000 first-time buyers had used it by the end of November 2025, and the Scottish Budget 2026-27 confirmed both the relief and the underlying rates and bands continue unchanged.

Eligibility summary

• Available in: Scotland.
• Open to individuals — not restricted to businesses.

Notes

The relief raises the nil-rate band to £175,000 rather than exempting the whole purchase, so tax is still due at the normal rates on anything above that. The definition is worldwide, so prior ownership abroad disqualifies you. The Additional Dwelling Supplement (8%) applies separately to second homes and is unaffected by this relief.

Requirement

A first-time buyer — defined as someone who does not own and has never previously owned a dwelling in Scotland, the rest of the UK, or anywhere else in the world — buying a property to occupy as their only or main residence.