Scottish LBTT and ADS Range Calculator

When buying a property in Scotland it is necessary to pay at least one tax that varies according to the price paid for the property. While there are some online calculators available none of them allow you to see how the taxes change across a range of purchase prices, so building our own LBTT and ADS calculator for a range of purchase prices was a classic case of scratching our own itch. We used Ember for the front-end application and built and configured the hosting environment with Terraform.

The background of these taxes is as follows. The Land and Buildings Transaction Tax (LBTT) is the replacement for UK Stamp Duty Land Tax in Scotland and is a tax that is applied to both residential and commercial land and buildings transactions. It is administered by Revenue Scotland. The Additional Dwelling Supplement (ADS) is a new LBTT supplement on purchases of additional residential properties in Scotland (e.g., buy-to-let properties and second homes) of £40,000 or more and came into force on 1 April 2016.