Exercise 1: LBTT on a £220,000 First Home in Scotland — Possible Solution
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With the first-time buyer relief, the nil-rate band extends to
£175,000. On a £220,000 purchase, the portion from £175,001 to
£220,000 (£45,000) falls into the next real band, taxed at 2%:

£45,000 x 0.02 = £900

So the real LBTT owed with first-time buyer relief is £900.

Without the relief, the standard nil-rate band only extends to
£145,000. The portion from £145,001 to £220,000 (£75,000) would then
be taxed at 2%:

£75,000 x 0.02 = £1,500

So without the relief, the real LBTT owed would be £1,500 - a real
£600 more than with the relief applied. This exactly matches the "up
to £600" saving this chapter's own real research found for the
first-time buyer relief, confirming the calculation is consistent with
the real, documented figure.

ANSWER: With first-time buyer relief, the real LBTT owed on a
£220,000 purchase is £900. Without the relief, it would be £1,500 -
a real £600 saving from the relief, matching this chapter's own
documented "up to £600" figure.

WHY THIS WORKS AS AN ANSWER
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This correctly applies the real LBTT bands and the first-time buyer
relief's own extended nil-rate threshold to compute both figures, and
cross-checks the resulting saving against the chapter's own
independently stated real figure.