raeburn christie clark&wallace solicitors & estate agents

LBTT Free Properties

This week we're featuring properties that are exempt from LBTT  ( the Land and Buildings Transaction Tax).  Due to the current pandemic the Scottish Government have raised the threshold at which LBTT will be paid  from £145,000 to £250,000, which will remain in force until 31st March 2021. This means that 80% of Scottish home buyers will be exempt from this tax. The change in threshold will also benefit those purchasing properties costing more than £250,000 saving £2,100. However, the increase in the tax threshold has NOT been extended to non-residential LBTT or second home buyers, the Additional Dwelling Supplement of 4% on the total purchase price remains the same. To find out more please consult our guide here.

Covid 19 adjusted residential LBTT rates to 31/03/2021

Purchase Price


Up to £250,000 (previously £145,000) 0%
£250,001 - £325,000 5%
£325,001 - £750,000 10%
Over £750,001 12%

We are open for business despite the current restrictions, although we have had to amend our working practices.  Our branches are currently closed to public access, and we have changed the way we conduct property sales valuations and viewings to help keep everyone safe. Please take a look at our revised guidelines for property sales valuations  and property viewings here.

We hope you enjoy looking as this selection of lovely homes below.

Ash Cottage, 122 Main Street, Newburgh, AB41 6BN - An attractively presented two bedroomed semi detached bungalow with garage and gardens.


3 St.Aidan Crescent, Banchory, AB31 5YX -  A three bedroomed semi detached familyhome in  a popular residential area.


9 Duthie Court, Aberdeen, AB10 7PG - A spacious self-contained two bedroomed flat with a great dining kitchen in Manofield, close to a host of local amenities.


48 Mineralwell View, Stonehaven, AB39 3LA  – An attractive two Bedroomed ground floor lfat with exclusive parking space.

39 Queens Court, Inchmarlo, Banchory, AB31 4GD -  A three double bedroomed residential villa in an exclusive golf community with views.

37 Portsoy Crescent, Ellon, AB41 8AL - An immaculate, well appointed end terraced three bedroomed dwellinghouse.

The Library, KeithHall, Inverurie AB51 0LD - A unique semi detached dwelling on three floors with an exclusive garden and double garage.

62, Cornhill Road, Aberdeen, AB25 2EH  - A lovely three bedroomed property with period features and a private garden space.  Close to ARI and common commuting routes.

34 David Street, Stonehaven, AB39 2AL -  A charming one bedroomed ground floor flat in  a central location.

As a full service LLP we can help you with a range of matters regarding the sale of your home, find out more about our property services here, and more about us as a firm here. For any queries about buying or selling a residential property or to arrange a viewing of any of these properties, please email us at property@raeburns.co.uk.