In short
On the average price paid by first-time buyers, 103 of the 134 areas owe no purchase tax at all thanks to the reliefs. The highest bills are in Kensington and Chelsea (£48,255 on £1,045,054), City of Westminster (£29,200 on £783,995), Camden (£25,599 on £711,980). Wales has no first-time buyer relief, so its buyers pay the standard Land Transaction Tax.
All 134 areas
| # | Area | Nation | Average first-time buyer price | Tax for a first-time buyer | Tax without the relief |
|---|---|---|---|---|---|
| 1 | Kensington and Chelsea | England | £1,045,054 | £48,255 | £48,255 |
| 2 | City of Westminster | England | £783,995 | £29,200 | £29,200 |
| 3 | Camden | England | £711,980 | £25,599 | £25,599 |
| 4 | Hammersmith and Fulham | England | £629,368 | £21,468 | £21,468 |
| 5 | Wandsworth | England | £578,738 | £18,937 | £18,937 |
| 6 | Hackney | England | £549,012 | £17,451 | £17,451 |
| 7 | Merton | England | £509,784 | £15,489 | £15,489 |
| 8 | Southwark | England | £501,031 | £15,052 | £15,052 |
| 9 | St Albans | England | £474,986 | £8,749 | £13,749 |
| 10 | Lambeth | England | £471,431 | £8,572 | £13,572 |
| 11 | Lewisham | England | £431,343 | £6,567 | £11,567 |
| 12 | Tower Hamlets | England | £428,877 | £6,444 | £11,444 |
| 13 | Greenwich | England | £408,984 | £5,449 | £10,449 |
| 14 | East Hertfordshire | England | £357,660 | £2,883 | £7,883 |
| 15 | Buckinghamshire | England | £355,164 | £2,758 | £7,758 |
| 16 | Brighton and Hove | England | £343,929 | £2,196 | £7,196 |
| 17 | North Hertfordshire | England | £338,611 | £1,931 | £6,931 |
| 18 | City of Edinburgh | Scotland | £254,542 | £1,727 | £2,327 |
| 19 | Croydon | England | £326,693 | £1,335 | £6,335 |
| 20 | Mid Sussex | England | £325,959 | £1,298 | £6,298 |
| 21 | Horsham | England | £323,935 | £1,197 | £6,197 |
| 22 | Adur | England | £323,209 | £1,160 | £6,160 |
| 23 | Trafford | England | £322,805 | £1,140 | £6,140 |
| 24 | City of Bristol | England | £313,331 | £667 | £5,667 |
| 25 | East Dunbartonshire | Scotland | £205,115 | £602 | £1,202 |
| 26 | Cardiff | Wales | £234,155 | £549 | £549 |
| 27 | Stratford-on-Avon | England | £307,432 | £372 | £5,372 |
| 28 | Warwick | England | £303,722 | £186 | £5,186 |
| 29 | West Lothian | Scotland | £182,876 | £158 | £758 |
| 30 | Highland | Scotland | £178,857 | £77 | £677 |
| 31 | Central Bedfordshire | England | £300,772 | £39 | £5,039 |
| 32 | Aberdeenshire | Scotland | £158,798 | £0 | £276 |
| 33 | Babergh | England | £262,087 | £0 | £3,104 |
| 34 | Bassetlaw | England | £185,574 | £0 | £1,211 |
| 35 | Bedford | England | £275,319 | £0 | £3,766 |
| 36 | Birmingham | England | £211,998 | £0 | £1,740 |
| 37 | Blaby | England | £256,766 | £0 | £2,838 |
| 38 | Bolsover | England | £168,932 | £0 | £879 |
| 39 | Bolton | England | £180,086 | £0 | £1,102 |
| 40 | Bournemouth Christchurch and Poole | England | £248,552 | £0 | £2,471 |
| 41 | Bradford | England | £164,397 | £0 | £788 |
| 42 | Breckland | England | £224,268 | £0 | £1,985 |
| 43 | Bury | England | £213,927 | £0 | £1,779 |
| 44 | Calderdale | England | £168,749 | £0 | £875 |
| 45 | Charnwood | England | £232,387 | £0 | £2,148 |
| 46 | Cheshire East | England | £250,343 | £0 | £2,517 |
| 47 | Cheshire West and Chester | England | £223,143 | £0 | £1,963 |
| 48 | City of Aberdeen | Scotland | £110,389 | £0 | £0 |
| 49 | City of Glasgow | Scotland | £174,386 | £0 | £588 |
| 50 | City of Kingston upon Hull | England | £127,859 | £0 | £57 |
| 51 | City of Peterborough | England | £206,008 | £0 | £1,620 |
| 52 | City of Plymouth | England | £199,461 | £0 | £1,489 |
| 53 | Clackmannanshire | Scotland | £131,179 | £0 | £0 |
| 54 | Cornwall | England | £227,324 | £0 | £2,046 |
| 55 | County Durham | England | £125,124 | £0 | £2 |
| 56 | Coventry | England | £206,807 | £0 | £1,636 |
| 57 | Crawley | England | £297,955 | £0 | £4,898 |
| 58 | Cumberland | England | £151,504 | £0 | £530 |
| 59 | Doncaster | England | £156,020 | £0 | £620 |
| 60 | Dorset | England | £254,490 | £0 | £2,725 |
| 61 | Dudley | England | £206,313 | £0 | £1,626 |
| 62 | East Ayrshire | Scotland | £113,692 | £0 | £0 |
| 63 | East Riding of Yorkshire | England | £183,735 | £0 | £1,175 |
| 64 | East Suffolk | England | £225,708 | £0 | £2,014 |
| 65 | Eastleigh | England | £251,538 | £0 | £2,577 |
| 66 | Exeter | England | £243,505 | £0 | £2,370 |
| 67 | Falkirk | Scotland | £144,384 | £0 | £0 |
| 68 | Fife | Scotland | £149,399 | £0 | £88 |
| 69 | Flintshire | Wales | £185,783 | £0 | £0 |
| 70 | Gateshead | England | £140,797 | £0 | £316 |
| 71 | Halton | England | £173,061 | £0 | £961 |
| 72 | Harborough | England | £278,406 | £0 | £3,920 |
| 73 | Hinckley and Bosworth | England | £223,568 | £0 | £1,971 |
| 74 | Hyndburn | England | £131,965 | £0 | £139 |
| 75 | Ipswich | England | £198,022 | £0 | £1,460 |
| 76 | Kirklees | England | £180,254 | £0 | £1,105 |
| 77 | Knowsley | England | £174,014 | £0 | £980 |
| 78 | Lancaster | England | £180,632 | £0 | £1,113 |
| 79 | Leeds | England | £216,085 | £0 | £1,822 |
| 80 | Leicester | England | £211,120 | £0 | £1,722 |
| 81 | Liverpool | England | £174,382 | £0 | £988 |
| 82 | Manchester | England | £237,094 | £0 | £2,242 |
| 83 | Mid Suffolk | England | £257,799 | £0 | £2,890 |
| 84 | Milton Keynes | England | £276,504 | £0 | £3,825 |
| 85 | Moray | Scotland | £170,038 | £0 | £501 |
| 86 | New Forest | England | £291,909 | £0 | £4,595 |
| 87 | Newcastle upon Tyne | England | £181,679 | £0 | £1,134 |
| 88 | North East Derbyshire | England | £217,224 | £0 | £1,844 |
| 89 | North Lanarkshire | Scotland | £134,614 | £0 | £0 |
| 90 | North Lincolnshire | England | £159,343 | £0 | £687 |
| 91 | North Northamptonshire | England | £221,175 | £0 | £1,924 |
| 92 | North Somerset | England | £245,432 | £0 | £2,409 |
| 93 | North Tyneside | England | £179,153 | £0 | £1,083 |
| 94 | North Yorkshire | England | £218,387 | £0 | £1,868 |
| 95 | Northumberland | England | £174,820 | £0 | £996 |
| 96 | Nuneaton and Bedworth | England | £206,113 | £0 | £1,622 |
| 97 | Oldham | England | £197,996 | £0 | £1,460 |
| 98 | Powys | Wales | £197,194 | £0 | £0 |
| 99 | Rossendale | England | £174,008 | £0 | £980 |
| 100 | Rotherham | England | £171,614 | £0 | £932 |
| 101 | Rutland | England | £233,067 | £0 | £2,161 |
| 102 | Salford | England | £210,955 | £0 | £1,719 |
| 103 | Sandwell | England | £195,706 | £0 | £1,414 |
| 104 | Sefton | England | £191,851 | £0 | £1,337 |
| 105 | Sheffield | England | £194,060 | £0 | £1,381 |
| 106 | Shropshire | England | £222,517 | £0 | £1,950 |
| 107 | Solihull | England | £269,645 | £0 | £3,482 |
| 108 | Somerset | England | £232,238 | £0 | £2,145 |
| 109 | South Ayrshire | Scotland | £137,557 | £0 | £0 |
| 110 | South Gloucestershire | England | £289,455 | £0 | £4,473 |
| 111 | South Hams | England | £280,351 | £0 | £4,018 |
| 112 | South Lanarkshire | Scotland | £146,582 | £0 | £32 |
| 113 | South Staffordshire | England | £256,245 | £0 | £2,812 |
| 114 | South Tyneside | England | £146,091 | £0 | £422 |
| 115 | Southampton | England | £210,480 | £0 | £1,710 |
| 116 | St Helens | England | £168,759 | £0 | £875 |
| 117 | Tameside | England | £192,799 | £0 | £1,356 |
| 118 | Teignbridge | England | £244,183 | £0 | £2,384 |
| 119 | Telford and Wrekin | England | £193,801 | £0 | £1,376 |
| 120 | Tendring | England | £220,993 | £0 | £1,920 |
| 121 | Test Valley | England | £283,109 | £0 | £4,155 |
| 122 | Wakefield | England | £178,104 | £0 | £1,062 |
| 123 | Walsall | England | £198,016 | £0 | £1,460 |
| 124 | Warrington | England | £216,562 | £0 | £1,831 |
| 125 | West Devon | England | £230,943 | £0 | £2,119 |
| 126 | West Northamptonshire | England | £242,144 | £0 | £2,343 |
| 127 | Westmorland and Furness | England | £193,348 | £0 | £1,367 |
| 128 | Wigan | England | £175,859 | £0 | £1,017 |
| 129 | Wiltshire | England | £263,481 | £0 | £3,174 |
| 130 | Wirral | England | £190,080 | £0 | £1,302 |
| 131 | Wolverhampton | England | £202,323 | £0 | £1,546 |
| 132 | Worthing | England | £244,252 | £0 | £2,385 |
| 133 | Wrexham | Wales | £181,344 | £0 | £0 |
| 134 | York | England | £266,512 | £0 | £3,326 |
How Payotte computed it
Tax on the average price paid by first-time buyers in the area (UK House Price Index series for first-time buyers), with the relief of each nation: up to £300,000 at 0% in England and Northern Ireland (relief lost above £500,000), the £175,000 nil band in Scotland, none in Wales.
Prices: average prices of the UK House Price Index for July 2026, published by HM Land Registry, Registers of Scotland, Land & Property Services and the ONS. Each area links to its page, with the ten-year trend and a calculator. The data is free to reuse under CC BY 4.0, with a link to this page.
Questions
In how many UK areas does a first-time buyer pay no stamp duty on the average home?
103 of the 134 areas Payotte covers, on the average first-time buyer price of July 2026.
How many first-time buyers pay no tax in England?
89 of 115 areas, on the average first-time buyer price.
How many first-time buyers pay no tax in Scotland?
11 of 15 areas, on the average first-time buyer price.
How many first-time buyers pay no tax in Wales?
3 of 4 areas, on the average first-time buyer price.
Other Payotte studies
- Stamp duty on the average home, area by area
- The surcharge on a second home or buy-to-let, area by area
- The 2% non-UK resident surcharge on the average home
- How much house prices rose in ten years, area by area
- House prices over the last twelve months, area by area
- How many flats is a detached house worth, area by area
- The purchase tax on the average detached house, area by area
- The purchase tax on the average flat, area by area
- How much less first-time buyers pay, area by area
- Where the most homes change hands, area by area
- The same home in the four nations: purchase tax compared
Sources
- UK House Price Index (HM Land Registry, Registers of Scotland, Land & Property Services Northern Ireland, ONS). Contains HM Land Registry data © Crown copyright and database right 2020. This data is licensed under the Open Government Licence v3.0.
- GOV.UK, Stamp Duty Land Tax: residential property rates (HMRC); Higher rates of Stamp Duty Land Tax (HMRC, last updated 1 April 2025)
- 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
- Welsh Government, Land Transaction Tax rates and bands (main residential rates from 10 October 2022, higher residential rates from 11 December 2024)