Three nations, three different taxes
Stamp Duty Land Tax applies in England and Northern Ireland and is run by HMRC. Scotland replaced it with LBTT in 2015 (run by Revenue Scotland), and Wales replaced it with LTT in 2018 (run by the Welsh Revenue Authority). All three are "slice" taxes: each rate applies only to the part of the price inside its band, like income tax.
| Rate | England & NI (SDLT) | Scotland (LBTT) | Wales (LTT) |
|---|---|---|---|
| 0% | Up to £125,000 | Up to £145,000 | Up to £225,000 |
| 2% | £125,001–£250,000 | £145,001–£250,000 | — |
| 5% | £250,001–£925,000 | £250,001–£325,000 | — |
| 6% | — | — | £225,001–£400,000 |
| 7.5% | — | — | £400,001–£750,000 |
| 10% | £925,001–£1.5m | £325,001–£750,000 | £750,001–£1.5m |
| 12% | Over £1.5m | Over £750,000 | Over £1.5m |
Tax for a home mover at common prices
For a home mover, Wales is the cheapest of the three up to about £300,000 thanks to its £225,000 nil band, and Scotland is narrowly cheapest around £325,000. From about £350,000 England is the cheapest, and Scotland becomes the most expensive because its 10% band starts at £325,001 and its 12% band at £750,001.
| Price | England & NI | Scotland | Wales |
|---|---|---|---|
| £150,000 | £500 | £100 | £0 |
| £200,000 | £1,500 | £1,100 | £0 |
| £250,000 | £2,500 | £2,100 | £1,500 |
| £300,000 | £5,000 | £4,600 | £4,500 |
| £400,000 | £10,000 | £13,350 | £10,500 |
| £500,000 | £15,000 | £23,350 | £18,000 |
| £750,000 | £27,500 | £48,350 | £36,750 |
| £1,000,000 | £43,750 | £78,350 | £61,750 |
First-time buyer relief compared
In England and NI, first-time buyers pay 0% up to £300,000 and 5% on the portion from £300,001 to £500,000. If the price is over £500,000, the relief cannot be claimed at all and normal rates apply to the whole price.
In Scotland, first-time buyer relief raises the nil band from £145,000 to £175,000, saving up to £600. Wales has no separate first-time buyer relief, but its £225,000 nil band covers many first homes anyway.
| Price | England & NI | Scotland | Wales |
|---|---|---|---|
| £150,000 | £0 | £0 | £0 |
| £200,000 | £0 | £500 | £0 |
| £250,000 | £0 | £1,500 | £1,500 |
| £300,000 | £0 | £4,000 | £4,500 |
| £400,000 | £5,000 | £12,750 | £10,500 |
| £500,000 | £10,000 | £22,750 | £18,000 |
| £750,000 | £27,500 | £47,750 | £36,750 |
| £1,000,000 | £43,750 | £77,750 | £61,750 |
A first-time buyer paying £500,000 pays £10,000. At £500,001 the relief disappears completely and the bill becomes £15,000. If a price is negotiable just above £500,000, it is worth knowing where this line sits.
Second homes and buy-to-let
If you will own more than one residential property after the purchase, a surcharge usually applies. In England and NI it is an extra 5 percentage points on every band. In Scotland the Additional Dwelling Supplement is a flat 8% of the whole price, charged on top of LBTT. In Wales a separate higher-rates table applies, starting at 5% from the first pound. None of the surcharges apply to properties under £40,000.
Replacing your main home usually avoids the surcharge, and if you buy before selling you may be able to claim a refund once the old home is sold, within the time limits each tax authority sets.
| Price | England & NI | Scotland | Wales |
|---|---|---|---|
| £150,000 | £8,000 | £12,100 | £7,500 |
| £200,000 | £11,500 | £17,100 | £10,700 |
| £250,000 | £15,000 | £22,100 | £14,950 |
| £300,000 | £20,000 | £28,600 | £19,950 |
| £400,000 | £30,000 | £45,350 | £29,950 |
| £500,000 | £40,000 | £63,350 | £42,450 |
| £750,000 | £65,000 | £108,350 | £73,700 |
| £1,000,000 | £93,750 | £158,350 | £111,200 |
How much the second-home surcharge adds
The extra tax on an additional property compared with the same purchase as a main home:
| Price | England & NI extra | Scotland extra | Wales extra |
|---|---|---|---|
| £200,000 | £10,000 | £16,000 | £10,700 |
| £300,000 | £15,000 | £24,000 | £15,450 |
| £500,000 | £25,000 | £40,000 | £24,450 |
Non-UK residents buying in England or Northern Ireland
Buyers who are not UK resident usually pay a further 2% surcharge on SDLT in England and Northern Ireland. This stacks with the 5% additional-property surcharge where both apply. Scotland and Wales do not have an equivalent non-resident surcharge.
When the tax must be paid
In most purchases your solicitor or conveyancer files the return and pays the tax from funds you provide before completion.
- England & NI (SDLT): return and payment within 14 days of the effective date (usually completion).
- Scotland (LBTT): return within 30 days of the day after the effective date.
- Wales (LTT): return and payment are made to the Welsh Revenue Authority, normally by your solicitor or conveyancer.
Buying in Scotland?
Our dedicated LBTT calculator for Scotland includes first-time buyer relief and the 8% Additional Dwelling Supplement. To see what the purchase means month to month, run the numbers through the mortgage calculator.
Frequently asked questions
Is stamp duty cheaper in Scotland or England?
It depends on the price. On a £250,000 home a home mover pays £2,500 in England and £2,100 in Scotland, but on £500,000 it is £15,000 in England and £23,350 in Scotland.
Do first-time buyers pay stamp duty in Wales?
Wales has no separate first-time buyer relief. Everyone buying a main home pays 0% up to £225,000, so many first-time buyers in Wales pay nothing.
How much is the second home surcharge in Scotland?
The Additional Dwelling Supplement is 8% of the total purchase price for properties of £40,000 or more, paid on top of normal LBTT.
Can first-time buyers in England claim relief above £500,000?
No. If the price is over £500,000, first-time buyer relief cannot be claimed and standard SDLT rates apply to the whole price.
Official sources
- GOV.UK — Stamp Duty Land Tax: residential property rates
- GOV.UK — Stamp Duty Land Tax online and paper returns (14-day deadline)
- Revenue Scotland — LBTT residential property
- Revenue Scotland — Duty to make an LBTT return (LBTT4004)
- Scottish Government — Scottish Budget 2026-27 (LBTT rates and ADS maintained)
- Welsh Government — Land Transaction Tax rates and bands
Rates checked against these sources on 30 October 2026. Tables are calculated with the same engines as our calculators. This guide is general information, not tax advice.
About the author: Ahmed Bilal
Ahmed Bilal is the founder of VolexTool and builds and maintains every calculator on the site. Tax rates and thresholds are taken directly from official sources such as GOV.UK, HMRC, the Canada Revenue Agency and the Australian Taxation Office, the formula is shown on every page, and each update must pass more than 600 automated checks before it goes live. Ahmed is not a tax adviser: for decisions about your own situation, speak to a qualified accountant or financial adviser.