- England and Northern Ireland: Stamp Duty Land Tax (SDLT), paid to HMRC.
- Scotland: Land and Buildings Transaction Tax (LBTT), paid to Revenue Scotland.
- Wales: Land Transaction Tax (LTT), paid to the Welsh Revenue Authority.
- Buying an additional home usually costs more: +5% on every SDLT band, an 8% ADS in Scotland, or higher LTT rates in Wales.
England and Northern Ireland: SDLT
| Portion of the price | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1.5 million | 10% |
| Above £1.5 million | 12% |
First-time buyers pay nothing up to £300,000 and 5% on the portion from £300,001 to £500,000. If the price is over £500,000 the relief isn't available and normal rates apply.
Additional properties: if buying means you'll own more than one home, you'll usually pay 5% on top of each band. You won't pay the higher rates if the new home replaces your main residence and your previous main residence was sold within 36 months. If it isn't sold by completion, you'll usually pay the higher rates but may be able to claim a refund when it sells.
Non-UK residents usually pay a further 2% surcharge.
You must file a return and pay within 14 days of completion; your solicitor or conveyancer usually does this. Source: GOV.UK: SDLT residential rates and Stamp Duty Land Tax.
Scotland: LBTT
| Portion of the price | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
These rates have applied since 1 April 2021, and the Scottish Budget for 2026–27 kept them. First-time buyer relief raises the nil-rate band to £175,000, saving up to £600. The Additional Dwelling Supplement is 8% of the total price for transactions on or after 5 December 2024, and doesn't apply if the price is under £40,000. Sources: Revenue Scotland, ADS guidance, Scottish Budget 2026–27.
Wales: LTT
| Portion of the price | Main rates | Higher rates |
|---|---|---|
| Up to £180,000 | 0% | 5% |
| £180,001 to £225,000 | 0% | 8.5% |
| £225,001 to £250,000 | 6% | 8.5% |
| £250,001 to £400,000 | 6% | 10% |
| £400,001 to £750,000 | 7.5% | 12.5% |
| £750,001 to £1.5 million | 10% | 15% |
| Over £1.5 million | 12% | 17% |
Main rates have applied since 10 October 2022 and the higher rates since 11 December 2024. There's no first-time buyer relief in Wales. Higher rates usually apply if you'll own more than one home, unless you're replacing your main residence. Returns and payment are due within 30 days of the day after completion. Sources: GOV.WALES rates and bands, LTT guide.
Worked examples: a £300,000 home
| Buyer | England / NI | Scotland | Wales |
|---|---|---|---|
| Moving home | £5,000 | £4,600 | £4,500 |
| First-time buyer | £0 | £4,000 | £4,500 |
| Additional property | £20,000 | £28,600 | £19,950 |
Worked out with our stamp duty calculator using the rates above. For England: nothing on the first £125,000, 2% of the next £125,000 (£2,500) and 5% of the final £50,000 (£2,500) = £5,000.
When to get advice
Special rules can apply to shared ownership, buying with someone who already owns a home, divorce and separation, mixed-use property, buying several homes at once and some company purchases. Check the official calculators — HMRC, Revenue Scotland and Welsh Revenue Authority — and ask your conveyancer.