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Scotland · England · Wales · Global

Statute

Regulatory Intelligence for UK Property

We convert complex, manual property tax legislation into a verifiable 60-second API call. Starting with Scottish LBTT & ADS — eliminating human error, mitigating professional indemnity risk, and maximising yield for institutional investors across the £9T UK property market.

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£9T
UK Property Market
60s
API Response Time
£50k+
Avg. Tax Saving per Transaction
0
Human Error Tolerance
The Problem

Property tax law is complex.
Manual calculation is dangerous.

01
The 6-Unit Rule

Transactions involving six or more dwellings trigger commercial LBTT rates under Section 59 — eliminating the 6% ADS surcharge entirely. Most solicitors handle this manually and nervously.

02
Professional Indemnity Risk

A single miscalculation exposes a law firm to negligence claims. Statute produces a Certificate of Tax Position — citing the exact statute used — protecting the firm entirely.

03
No Verified Standard

No authoritative, audit-trailed, indemnity-backed calculation tool exists for Scottish LBTT. Statute is the first. Every competitor stops at the English border.

Four steps to legal certainty

Input

Property type, unit count, purchase price, buyer history — entered directly or via API.

Engine

Deterministic logic gates apply LBTT Act 2013, Section 59, ADS regulations — zero ambiguity.

Verify

Every output is traceable to a specific statutory clause. The audit trail is immutable.

Certificate

A formal Certificate of Tax Position is issued — defensible in court, shareable with clients.

See it in action

From transaction details
to legal certainty in 60 seconds.

Watch the engine process a real LBTT transaction — from input to Certificate of Tax Position, with statutory citations, audit trail, and tax saving calculated automatically.

01
Enter transaction details
Purchase price, property type, number of units. The engine adapts dynamically to every input.
02
Select buyer type
Choose from 24 buyer classifications — individual, company, trust, pension fund, charity, RSL, local authority, and more.
03
Engine calculates
Section 59, MDR, ADS, FTB relief — the correct statutory rules applied deterministically. Every time.
04
Certificate generated
Statutory citations, audit trail, unique reference. Download or email. Defensible. Documented. Done.
statutehq.com/calculator
LBTT Compliance Engine · Scotland
Purchase Price (£)
Property Type
Select property type...
Number of Units
Buyer Type
Select buyer type...
Buyer Name
Calculate LBTT Liability
Ref:
Certificate of Tax Position
Section 59 AppliedYES — S.59 Triggered
Rate BandNon-Residential (s.59)
Purchase Price£1,200,000
Units6 dwellings
LBTT Liability£27,500
ADS Liability£0
Total Tax Liability£27,500
Tax Saving vs Residential Rate
£0 saved
Statutory Authority: LBTT(S)A 2013 · s.59 — 6+ dwellings, non-residential rates. ADS does not apply.
Revenue Scotland Reference: LBTT(S)A 2013 s.59
↓ Download Certificate of Tax Position
What is LBTT?

Scotland's property tax.
More complex than anyone admits.

Land and Buildings Transaction Tax (LBTT) is the tax paid on property purchases in Scotland — equivalent to Stamp Duty Land Tax in England. It applies to residential and commercial transactions and is administered by Revenue Scotland under the Land and Buildings Transaction Tax (Scotland) Act 2013.

What makes LBTT complex is its exceptions. A block of six flats is taxed entirely differently from five. Buying through a company triggers a surcharge that buying as an individual does not. Multiple Dwelling Relief can reduce tax by tens of thousands of pounds — but only if applied correctly. Until Statute, every Scottish solicitor handled this by hand.

The Tax
LBTT
Land & Buildings Transaction Tax. Applied to all Scottish property purchases. Tiered rates from 0% to 12%. Administered by Revenue Scotland under LBTT(S)A 2013.
The Supplement
ADS
Additional Dwelling Supplement. 8% surcharge where the buyer already owns residential property. Applies automatically to all companies and non-individual buyers.
The Relief
MDR & s.59
Multiple Dwelling Relief and Section 59 can dramatically reduce liability on multi-unit purchases. The 6-unit rule alone can save £50,000+ on a single transaction.
Expansion Roadmap

Built for Scotland.
Designed for the world.

Phase 1 — Active
Scotland 🏴󠁧󠁢󠁳󠁣󠁴󠁿
LBTT · ADS · Section 59
Live
Phase 2
England 🏴󠁧󠁢󠁥󠁮󠁧󠁿
SDLT · Higher Rates · ATED
Coming Soon
Phase 3
Wales 🏴󠁧󠁢󠁷󠁬󠁳󠁿
LTT · Higher Residential Rates
Coming Soon
Phase 4
Global 🌍
Multi-jurisdiction API
2027+

The law belongs
in an API.

Statute is currently in private development. We are onboarding a small number of law firms and institutional investors for early access.

Request Early Access Contact the Team