Around 80% of first-time buyers will pay no Scottish Land and Buildings Transaction Tax (LBTT).

30 June 2018 saw the introduction of the First-Time Buyers tax relief. The change has meant that the zero-rated LBTT threshold has increased from £145,000 to £175,000 for first-time buyers.

It is expected that this initiative will benefit 12,000 first-time buyers per year.