Non-residential property

You pay LBTT on increasing portions of the property price when you pay £150,000 or more for non-residential or mixed (also known as ‘mixed use’) land or property.

Non-residential property includes:

Non-residential property rates and bands

The non-residential LBTT rates and bands were changed with effect from 25 January 2019.

Non-residential rates and bands for transactions on or after 25 January 2019

Purchase price

LBTT rate

Up to £150,000

0%

Above £150,000 to £250,000

1%

Above £250,000

5%

If the consideration is above the upper amount of the nil rate band, LBTT is charged at the appropriate rate on the amount of the chargeable consideration within that band.

For example, an office bought for £465,000 is charged at:

0% for the first £150,000;
1% for the next £100,000;
5% for the remaining £215,000;
So, £11,750 must be paid in LBTT

 

Non-residential rates and bands for transactions prior to 25 January 2019

Purchase price

LBTT rate

Up to £150,000

0%

Above £150,000 to £350,000

3%

Above £350,000

4.5%

If the consideration is above the nil rate band, LBTT is charged at the appropriate rate on the amount of the chargeable consideration within the relevant bands.

For example, an office bought for £465,000 is charged at:

0% for the first £150,000; 
3% for the next £200,000;
4.5% for the remaining £115,000;
So, £11,175 must be paid in LBTT

The Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Order 2015

Use the LBTT calculator to work out how much tax you’ll pay.

Calculate tax

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