On top of the price itself, buying a home in Scotland usually involves Land and Buildings Transaction Tax (LBTT), your solicitor's conveyancing fee and outlays, the Registers of Scotland registration fee, any mortgage costs and the cost of moving. On a £200,000 home bought by someone who already owns a property, LBTT alone is £1,100. First-time buyers pay less, and buyers of a second home pay much more.
This guide breaks down each cost so you can budget properly before you start making offers.
Land and Buildings Transaction Tax (LBTT)
LBTT is Scotland's equivalent of Stamp Duty. It is paid on residential purchases above £145,000, and each rate applies only to the part of the price within that band. The rates were left unchanged in the Scottish Budget for 2026 to 2027:
| Purchase price band | LBTT rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Above £750,000 | 12% |
Worked examples
- £200,000: 2% on £55,000. LBTT: £1,100.
- £250,000: 2% on £105,000. LBTT: £2,100.
- £300,000: £2,100 plus 5% on £50,000 (£2,500). LBTT: £4,600.
- £400,000: £2,100 plus £3,750 plus 10% on £75,000 (£7,500). LBTT: £13,350.
First-time buyer relief
If you are a first-time buyer, the 0% band is extended to £175,000. That saves up to £600. A first-time buyer paying £200,000 would pay £500 instead of £1,100.
The Additional Dwelling Supplement (ADS)
If you will own more than one home after the purchase, for example a buy-to-let or holiday home, you usually pay the Additional Dwelling Supplement of 8% of the whole price on top of normal LBTT, for properties costing £40,000 or more. On a £200,000 buy-to-let, that is £16,000 in ADS plus £1,100 in LBTT. If you are replacing your main home and sell your previous one within 36 months, you may be able to reclaim the ADS.
Important: LBTT must be paid, and the return submitted, within 30 days of the date of entry. Your solicitor normally handles this, using funds you provide before settlement.
Solicitor fees and outlays
In Scotland, your solicitor does the conveyancing: submitting offers, negotiating missives, checking the title, handling the mortgage paperwork and registering your ownership. Fees vary widely, and many firms quote a fixed fee based on the price. Ask for a written quote that sets out:
- The legal fee and VAT at 20%.
- Outlays, such as property searches and reports, usually a few hundred pounds.
- Any extra fees for acting for your lender, a new-build purchase or submitting an offer at a closing date.
Our ranking of conveyancing solicitors in Glasgow compares firms, including those offering fixed fees.
Registration fees
Your ownership is registered in the Land Register of Scotland. Registers of Scotland charges a fee based on the price. For example, the fee for a disposition is £400 for a price between £150,001 and £200,000, and £530 between £200,001 and £300,000. Registering a mortgage (a standard security) costs a further £80.
The Home Report
In Scotland, the seller pays for the Home Report, which includes a survey and valuation, an energy report and a property questionnaire. As a buyer, you do not usually pay for it, although your lender may ask for its own valuation or you may choose to commission a more detailed survey.
Mortgage costs
- Arrangement or product fees, which can be paid upfront or added to the loan.
- Valuation fees, if the lender does not rely on the Home Report.
- Broker fees, if you use a broker who charges.
Other costs to budget for
- Removals: a removal firm, van hire or storage.
- Buildings insurance from the date of entry, which your lender will require.
- Factor's float or deposit if the building is factored, common in tenements.
- Council tax and utilities from your date of entry.
- Furnishing and repairs, especially if the Home Report identified any issues.
A sample budget
For a first-time buyer purchasing a £200,000 flat in Glasgow with a mortgage, a rough budget on top of the deposit might be: LBTT £500, registration fees £480, solicitor's fee and outlays (often between £1,000 and £2,000 including VAT), plus mortgage fees, removals and insurance. Get written quotes for each before you commit.
Getting the right solicitor
The cheapest quote is not always the best value. Check what is included, whether the firm has experience with closing dates and the type of property you are buying, and how quickly it responds. Compare the leading conveyancing solicitors in Glasgow in our independent directory, and read our guide to closing dates in Scotland.
Frequently asked questions
How much LBTT will I pay on a £200,000 house in Scotland?
£1,100 for a buyer who already owns a home, or £500 for a first-time buyer because the 0% band extends to £175,000.
Do first-time buyers pay LBTT in Scotland?
First-time buyers pay nothing on the first £175,000 of the price, then the normal rates above that. This saves up to £600.
What is the Additional Dwelling Supplement?
An extra 8% of the whole price, charged on top of LBTT when you buy an additional home for £40,000 or more, such as a buy-to-let or holiday home.
Who pays for the Home Report in Scotland?
The seller. Buyers do not usually pay for the Home Report, although a lender may ask for its own valuation.
How much are conveyancing fees in Scotland?
They vary by firm and price. Ask for a written quote showing the legal fee, VAT and outlays such as searches and registration fees.
When is LBTT paid?
Within 30 days of the date of entry. Your solicitor usually submits the return and pays the tax from funds you provide.
Conclusion
So, how much does it cost to buy a house in Scotland? Budget for LBTT, solicitor fees and outlays, registration fees, mortgage costs and moving costs. First-time buyers benefit from a higher 0% band, while buyers of additional homes face the 8% Additional Dwelling Supplement.
Ask for written quotes early, and compare the leading conveyancing solicitors in Glasgow.