In short
On a £300,000 home bought by a home mover, the purchase tax is £5,000 of Stamp Duty Land Tax in England and Northern Ireland, £4,600 of LBTT in Scotland and £4,500 of Land Transaction Tax in Wales. A first-time buyer pays £0 in England, £4,000 in Scotland and the full £4,500 in Wales, which has no relief; an additional property costs £20,000, £28,600 and £19,950.
The tax at three prices
| Nation and situation | £200,000 | £300,000 | £500,000 |
|---|---|---|---|
| England & NI, home mover | £1,500 | £5,000 | £15,000 |
| England & NI, first-time buyer | £0 | £0 | £10,000 |
| England & NI, additional property | £11,500 | £20,000 | £40,000 |
| Scotland, home mover | £1,100 | £4,600 | £23,350 |
| Scotland, first-time buyer | £500 | £4,000 | £22,750 |
| Scotland, additional property | £17,100 | £28,600 | £63,350 |
| Wales, home mover | £0 | £4,500 | £18,000 |
| Wales, first-time buyer | £0 | £4,500 | £18,000 |
| Wales, additional property | £10,700 | £19,950 | £42,450 |
The average home cost £293,479 in England, £196,349 in Scotland, £215,037 in Wales and £202,487 in Northern Ireland in July 2026 (UK House Price Index): the tax at the price of each area.
The rates, nation by nation
England and Northern Ireland: Stamp Duty Land Tax (SDLT) (HMRC), since 01/04/2025
| Part of the price | Standard rate |
|---|---|
| £0 to £125,000 | 0% |
| £125,000 to £250,000 | 2% |
| £250,000 to £925,000 | 5% |
| £925,000 to £1,500,000 | 10% |
| above £1,500,000 | 12% |
First-time buyers pay 0% up to £300,000 and 5% from there to £500,000; above £500,000 the relief is lost. An additional property of £40,000 or more pays 5 points more in every band (since 31/10/2024), a non-UK resident 2 points more. The return and payment are due within 14 days of completion.
Scotland: Land and Buildings Transaction Tax (LBTT) (Revenue Scotland), since 01/04/2021
| Part of the price | Standard rate |
|---|---|
| £0 to £145,000 | 0% |
| £145,000 to £250,000 | 2% |
| £250,000 to £325,000 | 5% |
| £325,000 to £750,000 | 10% |
| above £750,000 | 12% |
First-time buyer relief raises the nil-rate band to £175,000, a saving of up to £600. The Additional Dwelling Supplement is 8% of the whole price for contracts from 05/12/2024, on top of LBTT. The return is due within 30 days.
Wales: Land Transaction Tax (LTT) (Welsh Revenue Authority), since 10/10/2022
| Part of the price | Standard rate |
|---|---|
| £0 to £225,000 | 0% |
| £225,000 to £400,000 | 6% |
| £400,000 to £750,000 | 7.5% |
| £750,000 to £1,500,000 | 10% |
| above £1,500,000 | 12% |
Higher residential rates (additional properties, since 11/12/2024): 5% £0 to £180,000, 8.5% £180,000 to £250,000, 10% £250,000 to £400,000, 12.5% £400,000 to £750,000, 15% £750,000 to £1,500,000, 17% above £1,500,000. Wales has no first-time buyer relief. The return is due within 30 days.
HM Land Registry fee (England and Wales), Scale 1, transfer of a whole registered title applied for online: £20 up to £80,000, £40 up to £100,000, £100 up to £200,000, £150 up to £500,000, £295 up to £1,000,000, £500 above £1,000,000; by post: £45 up to £80,000, £95 up to £100,000, £230 up to £200,000, £330 up to £500,000, £655 up to £1,000,000, £1,105 above £1,000,000. Registration fees in Scotland (Registers of Scotland) and Northern Ireland (Land & Property Services) are not computed here.
Sources
- England and 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); higher rates for additional properties.
- 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; ADS rate change.
- Wales: Welsh Government, Land Transaction Tax rates and bands (main residential rates from 10 October 2022, higher residential rates from 11 December 2024).
- Registration: HM Land Registry, Registration Services fees (Land Registration Fee Order 2024, in effect since 9 December 2024; applies to England and Wales).