The Conservatives have put forward plans to take the sting out of the Scottish replacement to the stamp duty.
The party has branded the new land and buildings transaction with its 10% levy on homes above £250,000 a “tax on aspiration”.
In its negotiations over the Scottish budget, it will propose a new tax band of between £250,000 and £500,000 which would be liable for a 5% charge.
According to the party’s calculations the bill for someone buying an average detached home in Aberdeen (£377,980) would fall from £15,098 to £8,599.
For an average detached home in Aberdeenshire (£282,583) the duty would come down from £5,558 to £3,829.
The Scottish Government insists LBTT is fairer than stamp duty and will result in 49,000 buyers paying less tax, and no tax paid on 45% of transactions.
The Tories said the Scottish Government could afford the tax cut because the reduction to its block grant from Westminster will be lower than originally budgeted for.
Scottish Conservative finance spokesman Gavin Brown said: “This is a tax cut for families and first-time buyers who want to get on the property ladder. And it’s also a tax cut for people wanting to move up the property ladder.”