Scotland uses LBTT, not SDLT
Stamp Duty Land Tax (SDLT) does not apply in Scotland. Scotland has its own property transaction tax called Land and Buildings Transaction Tax (LBTT), administered by Revenue Scotland. This has been the case since April 2015.
If you purchased a property in Edinburgh — whether in New Town, Morningside, Stockbridge, Marchmont, Bruntsfield, or anywhere else in Scotland — the SDLT calculators, refund estimators, and claim guides on this website do not apply to your purchase.
What is LBTT?
Land and Buildings Transaction Tax replaced SDLT in Scotland from 1 April 2015. It operates on a similar progressive band structure but with different rates and thresholds. LBTT is managed by Revenue Scotland, not HMRC.
If you believe you overpaid LBTT on a Scottish property, you should contact Revenue Scotland directly. They have their own overpayment and amendment process which is separate from the HMRC SDLT process we cover on this site.
Does the chattels deduction apply to LBTT?
The principle of apportioning the purchase price between land and moveable items exists under Scottish law too. However, the rules, processes, and administration are different. We are not qualified to advise on LBTT matters and recommend speaking to a Scottish solicitor or contacting Revenue Scotland.
Contact Revenue Scotland
For information about LBTT, including rates, reliefs, and how to amend a return, visit:
Revenue Scotland
www.revenue.scot/land-buildings-transaction-tax
Revenue Scotland is the tax authority responsible for LBTT in Scotland.
Do you own property in England or Northern Ireland?
If you also own property in England or Northern Ireland that you purchased and paid SDLT on, our tools and guides can help you check for an overpayment on those properties. SDLT applies to property transactions in England and Northern Ireland only.
Own property in England or Northern Ireland?
Our SDLT refund tools work for properties in England and Northern Ireland.
Read our SDLT refund guide