On a £300,000 home bought by a home mover, the purchase tax is £5,000 of Stamp Duty in England and Northern Ireland, £4,600 of LBTT in Scotland and £4,500 of Land Transaction Tax in Wales. The 8 tables below compare England, Scotland, Wales and Northern Ireland, one rule each; their data can be downloaded under CC BY 4.0.
Purchase tax on a home, by nation
The tax on buying a home in England, Scotland, Wales and Northern Ireland: name, bands, first-time buyers, second homes and deadline, from official rates.
First-time buyer relief, by nation
Whether first-time buyers pay less purchase tax in England, Scotland, Wales and Northern Ireland, the thresholds and the conditions, from official sources. Relief: 3 of 4 nations (England, Scotland and Northern Ireland).
Conveyancing and the buying process, by nation
When a buyer is legally bound, who handles the legal work and where ownership is registered, in England, Scotland, Wales and Northern Ireland.
Home surveys, by nation
Whether the seller must provide a survey (the Scottish Home Report) or the buyer commissions one, and what is in it, in the four nations. Seller must provide a survey: 1 of 4 nations (Scotland).
Tenancy deposit protection, by nation
Deadlines to protect a tenancy deposit, caps and penalties in England, Scotland, Wales and Northern Ireland, from official sources.
The private tenancy regime, by nation
The type of private tenancy, how it ends and the notice a landlord must give in England, Scotland, Wales and Northern Ireland, from official sources. No-fault eviction: 2 of 4 nations (Wales and Northern Ireland).
Council Tax and domestic rates, by nation
How the yearly local tax on a home is set in England, Scotland, Wales and Northern Ireland: bands or capital value, valuation date, who collects it.
Energy Performance Certificates, by nation
When an EPC is needed to sell or let a home, how long it lasts and the minimum rating for lettings in the four nations, from official sources. Needed to sell: 4 of 4 nations (England, Scotland, Wales and Northern Ireland).