Nation

Buying a home in Scotland: prices and purchase tax

Average prices of the UK House Price Index (HM Land Registry, Registers of Scotland, Land & Property Services and ONS), July 2026, all property types. 103,356 sales over the latest twelve months with complete volumes.

In short

In July 2026, the average price of a home in Scotland was £196,349, +2.3% over twelve months (28% below the UK average). At that price, a home mover pays £1,027 in Land and Buildings Transaction Tax.

Calculate for Scotland

If you buy

Land and Buildings Transaction Tax in Scotland

Rates of Revenue Scotland, set at the average price in Scotland (July 2026). Change any field: the amounts are recalculated instantly.

Rates appliedstandard rates
Land and Buildings Transaction Tax£1,027
Share of the price0.52%
Return and payment30 days

Residential purchase by an individual. The Registers of Scotland registration fee is not computed. Not included: conveyancer, survey and lender fees (no official scale). No mortgage figure: Payotte has no official UK mortgage rate to apply. All the rates and sources.

If you sell

Capital Gains Tax on the sale

Your main home, lived in for all the time you owned it: no tax (Private Residence Relief). A second home or a buy-to-let: Capital Gains Tax, same rates in all four nations.

Gain£59,418
Taxable after the £3,000 allowance£56,418
Rate24%
Capital Gains Tax£13,540

Report and pay within 60 days of completion. Assumes no other gains this tax year and the whole £3,000 allowance unused (2026 to 2027). The 18% and 24% rates are set by UK law (TCGA 1992, sections 1H and 1I) and apply in Scotland too; the £37,700 band is the one HMRC publishes: if you pay Scottish Income Tax, check your band with HMRC.

Default example: bought at the average price in Scotland in July 2016 (£136,931), sold at the July 2026 average (£196,349), UK House Price Index. Rates for 2026 to 2027: 24% for higher and additional rate taxpayers; for basic rate taxpayers, 18% on the part of the gain that fits in the £37,700 basic Income Tax band once added to taxable income (income minus Personal Allowance), 24% above (HMRC). Gain = sale price − purchase price − costs of buying, selling and improving; Payotte does not estimate those costs (no official scale). GOV.UK: Capital Gains Tax rates · Tax when you sell your home.

The questions, answered

What is the average house price in Scotland?

The average price of a home in Scotland was £196,349 in July 2026, +2.3% over twelve months (UK House Price Index).

How much does a flat or a house cost in Scotland?

In July 2026, the average price in Scotland was £362,765 for a detached house, £225,166 for a semi-detached house, £182,762 for a terraced house, £136,950 for a flat (UK House Price Index).

What do first-time buyers pay in Scotland?

First-time buyers paid £160,341 on average in Scotland in July 2026, against £196,349 for all buyers (UK House Price Index).

Have house prices gone up in Scotland?

The average price in Scotland went from £136,931 in July 2016 to £196,349 in July 2026, a change of +43.4%; +2.3% over the last twelve months (UK House Price Index).

How much Land and Buildings Transaction Tax on an average-priced home in Scotland?

On £196,349, Land and Buildings Transaction Tax (LBTT) comes to £1,027 for a home mover, £427 for a first-time buyer and £16,735 for an additional property, at the rates in force in Scotland.

How much tax when you sell a home in Scotland?

None on your main home if it was your only home, lived in for all the time you owned it, not let out and not used exclusively for business (Private Residence Relief). A second home or a buy-to-let pays Capital Gains Tax, at the same rates in all four nations: 24% for a higher or additional rate taxpayer and 18% for a basic rate taxpayer on the part of the gain within the basic Income Tax band, on the gain above the £3,000 tax-free allowance (2026 to 2027). Bought at the average price in Scotland in July 2016 (£136,931) and sold at the July 2026 average (£196,349), the gain of £59,418 costs a higher rate taxpayer £13,540, before deducting the costs of buying, selling and improving. The tax is reported and paid within 60 days of completion (HMRC).

How many homes sell in Scotland?

103,356 sales in Scotland were registered from May 2025 to April 2026, the latest twelve months with complete volumes (UK House Price Index).

Prices by property type, July 2026

TypeAverage priceUK
Detached£362,765£444,936
Semi-detached£225,166£278,555
Terraced£182,762£231,945
Flat or maisonette£136,950£192,704
All types£196,349£272,611
First-time buyers£160,341—

The UK HPI is a mix-adjusted average (a hedonic model), not the price of the homes sold in the month. Northern Ireland figures are quarterly.

The trend, July of each year

YearAverage priceChange on the year before
2016£136,931—
2017£142,004+3.7%
2018£146,056+2.9%
2019£148,942+2%
2020£148,755-0.1%
2021£168,799+13.5%
2022£182,979+8.4%
2023£181,013-1.1%
2024£185,882+2.7%
2025£191,951+3.3%
2026£196,349+2.3%

Areas covered in Scotland

Sources