By nation · 4 nations

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.

Compiled on from Payotte's guides and official rates, each checked against the sources it cites.

In short

In England, first-time buyers pay 0% Stamp Duty Land Tax on the first £300,000 and 5% on the slice from £300,001 to £500,000, with no relief above £500,000. The buyer must never have owned residential property anywhere in the world and must intend to live in the home as a main residence. In Scotland, first-time buyer relief raises the LBTT nil rate band from £145,000 to £175,000, which cuts the tax by up to £600. The buyer must never have owned residential property anywhere in the world, must intend to live in the home as their only or main residence, and the Additional Dwelling Supplement must not apply. In Wales there is no first-time buyers' relief, according to the Welsh Government. A first-time buyer pays the standard Land Transaction Tax rates, which start at 0% up to £225,000. In Northern Ireland, first-time buyers pay 0% Stamp Duty Land Tax on the first £300,000 and 5% on the slice from £300,001 to £500,000, with no relief above £500,000. The buyer must never have owned residential property anywhere in the world and must intend to live in the home as a main residence. Relief: 3 of 4 nations (England, Scotland and Northern Ireland).

The table

NationReliefTax-free up toPrice capConditions
EnglandYes£300,000£500,000never owned a residential property anywhere in the world; intend to occupy as main residence; price £500,000 or less; relief claimed in the SDLT return
ScotlandYes£175,000—never owned a residential property anywhere in the world; intend to occupy as only or main residence; not part of linked transactions; Additional Dwelling Supplement does not apply; every joint buyer must qualify
WalesNo——not applicable
Northern IrelandYes£300,000£500,000never owned a residential property anywhere in the world; intend to occupy as main residence; price £500,000 or less; relief claimed in the SDLT return

“—” means the guide does not state it. Download the data: first-time-buyer-relief.json (CC BY 4.0, cite Payotte with a link).

  • Scotland: No price limit stated in the guidance the guide read.
  • Wales: No relief, so no threshold or price cap.
  • Northern Ireland: Northern Ireland shares the SDLT relief with England (guide treats them together).

Other tables by nation

Sources

All tables · Payotte UK