In short
In England, the purchase tax is Stamp Duty Land Tax (SDLT), collected by HMRC: on a £300,000 home it comes to £5,000 for a home mover, £0 for a first-time buyer and £20,000 for an additional property. In Scotland, the purchase tax is Land and Buildings Transaction Tax (LBTT), collected by Revenue Scotland: on a £300,000 home it comes to £4,600 for a home mover, £4,000 for a first-time buyer and £28,600 for an additional property. In Wales, the purchase tax is Land Transaction Tax (LTT), collected by Welsh Revenue Authority: on a £300,000 home it comes to £4,500 for a home mover, £4,500 for a first-time buyer and £19,950 for an additional property. In Northern Ireland, the purchase tax is Stamp Duty Land Tax (SDLT), collected by HMRC: on a £300,000 home it comes to £5,000 for a home mover, £0 for a first-time buyer and £20,000 for an additional property.
The table
| Nation | Tax | Standard bands | First-time buyers | Additional property | Return due |
|---|---|---|---|---|---|
| England | Stamp Duty Land Tax (SDLT) | 0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1,500,000, 12% above £1,500,000 | 0% to £300,000, 5% to £500,000; no relief above £500,000 | +5 points in every band (from £40,000) | 14 days |
| Scotland | Land and Buildings Transaction Tax (LBTT) | 0% to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000, 12% above £750,000 | nil-rate band raised to £175,000 (saving up to £600) | Additional Dwelling Supplement, 8% of the price | 30 days |
| Wales | Land Transaction Tax (LTT) | 0% to £225,000, 6% to £400,000, 7.5% to £750,000, 10% to £1,500,000, 12% above £1,500,000 | no relief | higher rates: 5% to £180,000, 8.5% to £250,000, 10% to £400,000, 12.5% to £750,000, 15% to £1,500,000, 17% above £1,500,000 | 30 days |
| Northern Ireland | Stamp Duty Land Tax (SDLT) | 0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1,500,000, 12% above £1,500,000 | 0% to £300,000, 5% to £500,000; no relief above £500,000 | +5 points in every band (from £40,000) | 14 days |
“—” means the guide does not state it. Download the data: purchase-tax.json (CC BY 4.0, cite Payotte with a link).
- Northern Ireland: Northern Ireland applies the same SDLT as England.
Other tables by nation
Sources
- Northern Ireland: GOV.UK, Stamp Duty Land Tax: residential property rates (HMRC); Higher rates of Stamp Duty Land Tax (HMRC, last updated 1 April 2025)
- Scotland: Revenue Scotland, LBTT residential property (rates and bands as of 1 April 2021, first-time buyer relief); Scottish Budget 2025-2026: ADS rate 8% for contracts on or after 5 December 2024
- Wales: Welsh Government, Land Transaction Tax rates and bands (main residential rates from 10 October 2022, higher residential rates from 11 December 2024)