{
  "licence": "CC BY 4.0, cite Payotte (https://payotte.com/uk/by-nation) with a link",
  "topic": "purchase-tax",
  "extracted": "2026-10-14",
  "nations": {
    "england": {
      "tax": "Stamp Duty Land Tax (SDLT)",
      "bands": "0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1,500,000, 12% above £1,500,000",
      "first_time": "0% to £300,000, 5% to £500,000; no relief above £500,000",
      "additional": "+5 points in every band (from £40,000)",
      "deadline": "14 days",
      "tax_300k_mover": 5000,
      "tax_300k_first_time": 0,
      "tax_300k_additional": 20000,
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "GOV.UK, Stamp Duty Land Tax: residential property rates (HMRC); Higher rates of Stamp Duty Land Tax (HMRC, last updated 1 April 2025)",
          "url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates"
        }
      ]
    },
    "scotland": {
      "tax": "Land and Buildings Transaction Tax (LBTT)",
      "bands": "0% to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000, 12% above £750,000",
      "first_time": "nil-rate band raised to £175,000 (saving up to £600)",
      "additional": "Additional Dwelling Supplement, 8% of the price",
      "deadline": "30 days",
      "tax_300k_mover": 4600,
      "tax_300k_first_time": 4000,
      "tax_300k_additional": 28600,
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "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",
          "url": "https://www.revenue.scot/taxes/land-buildings-transaction-tax/residential-property"
        }
      ]
    },
    "wales": {
      "tax": "Land Transaction Tax (LTT)",
      "bands": "0% to £225,000, 6% to £400,000, 7.5% to £750,000, 10% to £1,500,000, 12% above £1,500,000",
      "first_time": "no relief",
      "additional": "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",
      "deadline": "30 days",
      "tax_300k_mover": 4500,
      "tax_300k_first_time": 4500,
      "tax_300k_additional": 19950,
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Welsh Government, Land Transaction Tax rates and bands (main residential rates from 10 October 2022, higher residential rates from 11 December 2024)",
          "url": "https://www.gov.wales/land-transaction-tax-rates-and-bands"
        }
      ]
    },
    "northern-ireland": {
      "tax": "Stamp Duty Land Tax (SDLT)",
      "bands": "0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1,500,000, 12% above £1,500,000",
      "first_time": "0% to £300,000, 5% to £500,000; no relief above £500,000",
      "additional": "+5 points in every band (from £40,000)",
      "deadline": "14 days",
      "tax_300k_mover": 5000,
      "tax_300k_first_time": 0,
      "tax_300k_additional": 20000,
      "answer": "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.",
      "note": "Northern Ireland applies the same SDLT as England.",
      "sources": [
        {
          "title": "GOV.UK, Stamp Duty Land Tax: residential property rates (HMRC); Higher rates of Stamp Duty Land Tax (HMRC, last updated 1 April 2025)",
          "url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates"
        }
      ]
    }
  }
}