{
  "licence": "CC BY 4.0, cite Payotte (https://payotte.com/uk/by-nation) with a link",
  "topic": "first-time-buyer-relief",
  "extracted": "2026-10-14",
  "nations": {
    "england": {
      "relief": "yes",
      "threshold": "£300,000",
      "price_cap": "£500,000",
      "conditions": "never 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",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Stamp Duty Land Tax: Residential property rates (GOV.UK)",
          "url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates"
        },
        {
          "title": "Stamp Duty Land Tax: relief for first time buyers (GOV.UK)",
          "url": "https://www.gov.uk/government/publications/stamp-duty-land-tax-relief-for-first-time-buyers/stamp-duty-land-tax-relief-for-first-time-buyers"
        },
        {
          "title": "SDLTM29845 - Definition of a first-time buyer (HMRC manual)",
          "url": "https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm29845"
        }
      ]
    },
    "scotland": {
      "relief": "yes",
      "threshold": "£175,000",
      "price_cap": null,
      "conditions": "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",
      "answer": "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.",
      "note": "No price limit stated in the guidance the guide read.",
      "sources": [
        {
          "title": "LBTT3048 - First-time buyer relief (Revenue Scotland)",
          "url": "https://revenue.scot/taxes/land-buildings-transaction-tax/lbtt-legislation-guidance/lbtt3001-exemptions-reliefs/lbtt3010-tax-reliefs/lbtt3048-first-time-buyer-relief"
        },
        {
          "title": "Residential property: LBTT rates and first-time buyer relief (Revenue Scotland)",
          "url": "https://revenue.scot/taxes/land-buildings-transaction-tax/residential-property"
        }
      ]
    },
    "wales": {
      "relief": "no",
      "threshold": null,
      "price_cap": null,
      "conditions": "not applicable",
      "answer": "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.",
      "note": "No relief, so no threshold or price cap.",
      "sources": [
        {
          "title": "Land Transaction Tax: guide, no first-time buyers' relief in Wales (gov.wales)",
          "url": "https://www.gov.wales/land-transaction-tax-guide"
        },
        {
          "title": "Land Transaction Tax: overview (gov.wales)",
          "url": "https://www.gov.wales/land-transaction-tax-overview"
        }
      ]
    },
    "northern-ireland": {
      "relief": "yes",
      "threshold": "£300,000",
      "price_cap": "£500,000",
      "conditions": "never 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",
      "answer": "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.",
      "note": "Northern Ireland shares the SDLT relief with England (guide treats them together).",
      "sources": [
        {
          "title": "Stamp Duty Land Tax: Residential property rates (GOV.UK)",
          "url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates"
        },
        {
          "title": "Stamp Duty Land Tax: relief for first time buyers (GOV.UK)",
          "url": "https://www.gov.uk/government/publications/stamp-duty-land-tax-relief-for-first-time-buyers/stamp-duty-land-tax-relief-for-first-time-buyers"
        },
        {
          "title": "SDLTM29845 - Definition of a first-time buyer (HMRC manual)",
          "url": "https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm29845"
        }
      ]
    }
  }
}