Death Tax Scotland

What could it cost where you live?

Inheritance tax does not hit every part of Scotland equally. This table estimates the potential tax per death across all 57 Scottish constituencies, using local property values and the 15% uplift scenario.

Figures are modelled estimates, not individual tax calculations.

Constituencies with the highest estimated tax per death

Ranked by estimated tax per death using the 15% uplift scenario.

East RenfrewshireLabour

£85,388

Edinburgh North and LeithLabour

£80,499

Edinburgh SouthLabour

£80,499

Edinburgh South WestLabour

£80,499

Edinburgh WestLiberal Democrat

£80,499

Edinburgh East and MusselburghLabour

£79,960

Lothian EastLabour

£79,422

Mid DunbartonshireLiberal Democrat

£79,350

MidlothianLabour

£79,063

Stirling and StrathallanLabour

£66,150

Constituency	Party	Typical house price	Estimated estate value	Estimated tax per death	UK rank
East Renfrewshire	Labour	£297,000	£853,875	£85,388	197
Edinburgh North and Leith	Labour	£279,995	£804,986	£80,499	407
Edinburgh South	Labour	£279,995	£804,986	£80,499	315
Edinburgh South West	Labour	£279,995	£804,986	£80,499	340
Edinburgh West	Liberal Democrat	£279,995	£804,986	£80,499	240
Edinburgh East and Musselburgh	Labour	£278,123	£799,602	£79,960	338
Lothian East	Labour	£276,250	£794,219	£79,422	230
Mid Dunbartonshire	Liberal Democrat	£276,000	£793,500	£79,350	189
Midlothian	Labour	£275,000	£790,625	£79,063	299
Stirling and Strathallan	Labour	£230,088	£661,502	£66,150	321

Figures shown use the spreadsheet’s 15% uplift scenario. Search for your constituency below or click a column heading to sort.

Find your constituency


East Renfrewshire	Labour	£297,000	£853,875	£85,388	197
Edinburgh North and Leith	Labour	£279,995	£804,986	£80,499	407
Edinburgh South	Labour	£279,995	£804,986	£80,499	315
Edinburgh South West	Labour	£279,995	£804,986	£80,499	340
Edinburgh West	Liberal Democrat	£279,995	£804,986	£80,499	240
Edinburgh East and Musselburgh	Labour	£278,123	£799,602	£79,960	338
Lothian East	Labour	£276,250	£794,219	£79,422	230
Mid Dunbartonshire	Liberal Democrat	£276,000	£793,500	£79,350	189
Midlothian	Labour	£275,000	£790,625	£79,063	299
Stirling and Strathallan	Labour	£230,088	£661,502	£66,150	321
Perth and Kinross-shire	SNP	£225,000	£646,875	£64,688	302
Bathgate and Linlithgow	Labour	£220,000	£632,500	£63,250	435
Livingston	Labour	£220,000	£632,500	£63,250	413
Cumbernauld and Kirkintilloch	Labour	£215,500	£619,563	£61,956	445
Caithness, Sutherland and Easter Ross	Liberal Democrat	£212,000	£609,500	£60,950	310
Inverness, Skye and West Ross-shire	Liberal Democrat	£212,000	£609,500	£60,950	343
Gordon and Buchan	Conservative	£205,000	£589,375	£58,938	425
West Aberdeenshire and Kincardine	Conservative	£205,000	£589,375	£58,938	398
Angus and Perthshire Glens	SNP	£202,500	£582,188	£58,219	309
Moray West, Nairn and Strathspey	SNP	£202,000	£580,750	£58,075	356
Aberdeenshire North and Moray East	SNP	£198,500	£570,688	£57,069	402
Argyll, Bute and South Lochaber	SNP	£196,663	£565,407	£56,541	341
Orkney and Shetland	Liberal Democrat	£190,000	£546,250	£54,625	643
Glasgow East	Labour	£188,120	£540,844	£54,084	595
Glasgow North	Labour	£188,120	£540,844	£54,084	617
Glasgow North East	Labour	£188,120	£540,844	£54,084	562
Glasgow South	Labour	£188,120	£540,844	£54,084	590
Glasgow South West	Labour	£188,120	£540,844	£54,084	587
Glasgow West	Labour	£188,120	£540,844	£54,084	576
East Kilbride and Strathaven	Labour	£188,000	£540,500	£54,050	456
Hamilton and Clyde Valley	Labour	£188,000	£540,500	£54,050	458
Rutherglen	Labour	£188,000	£540,500	£54,050	491
Berwickshire, Roxburgh and Selkirk	Conservative	£181,007	£520,394	£52,039	379
Cowdenbeath and Kirkcaldy	Labour	£178,000	£511,750	£51,175	472
Glenrothes and Mid Fife	Labour	£178,000	£511,750	£51,175	490
North East Fife	Liberal Democrat	£178,000	£511,750	£51,175	449
Dumfriesshire, Clydesdale and Tweeddale	Conservative	£176,336	£506,965	£50,696	438
Dunfermline and Dollar	Labour	£175,375	£504,203	£50,420	519
Falkirk	Labour	£173,000	£497,375	£49,738	521
Alloa and Grangemouth	Labour	£172,875	£497,016	£49,702	523
Motherwell, Wishaw and Carluke	Labour	£171,500	£493,063	£49,306	535
Paisley and Renfrewshire North	Labour	£164,995	£474,361	£47,436	553
Paisley and Renfrewshire South	Labour	£164,995	£474,361	£47,436	554
Arbroath & Broughty Ferry	SNP	£161,131	£463,250	£46,325	462
Dumfries and Galloway	Conservative	£160,000	£460,000	£46,000	434
Central Ayrshire	Labour	£158,505	£455,702	£45,570	526
Airdrie and Shotts	Labour	£155,000	£445,625	£44,563	610
Coatbridge and Bellshill	Labour	£155,000	£445,625	£44,563	603
Ayr, Carrick and Cumnock	Labour	£151,375	£435,203	£43,520	515
Na h-Eileanan an Iar	Labour	£150,000	£431,250	£43,125	650
Inverclyde and Renfrewshire West	Labour	£142,723	£410,327	£41,033	585
Dundee Central	SNP	£142,261	£409,000	£40,900	622
North Ayrshire and Arran	Labour	£142,010	£408,279	£40,828	534
Aberdeen North	SNP	£140,000	£402,500	£40,250	588
Aberdeen South	Conservative	£140,000	£402,500	£40,250	605
West Dunbartonshire	Labour	£136,066	£391,190	£39,119	618
Kilmarnock and Loudoun	Labour	£127,750	£367,281	£36,728	613