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 (£45,794 on £1,020,436), City of Westminster (£29,589 on £791,770), Camden (£24,829 on £696,585). 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 | £1,020,436 | £45,794 | £45,794 |
| 2 | City of Westminster | England | £791,770 | £29,589 | £29,589 |
| 3 | Camden | England | £696,585 | £24,829 | £24,829 |
| 4 | Hammersmith and Fulham | England | £643,534 | £22,177 | £22,177 |
| 5 | Wandsworth | England | £585,383 | £19,269 | £19,269 |
| 6 | Hackney | England | £561,870 | £18,094 | £18,094 |
| 7 | Merton | England | £515,923 | £15,796 | £15,796 |
| 8 | Southwark | England | £497,815 | £9,891 | £14,891 |
| 9 | St Albans | England | £481,627 | £9,081 | £14,081 |
| 10 | Lambeth | England | £474,320 | £8,716 | £13,716 |
| 11 | Tower Hamlets | England | £430,635 | £6,532 | £11,532 |
| 12 | Lewisham | England | £429,182 | £6,459 | £11,459 |
| 13 | Greenwich | England | £409,131 | £5,457 | £10,457 |
| 14 | East Hertfordshire | England | £356,853 | £2,843 | £7,843 |
| 15 | Buckinghamshire | England | £353,944 | £2,697 | £7,697 |
| 16 | Brighton and Hove | England | £343,329 | £2,166 | £7,166 |
| 17 | North Hertfordshire | England | £343,025 | £2,151 | £7,151 |
| 18 | Croydon | England | £332,560 | £1,628 | £6,628 |
| 19 | City of Edinburgh | Scotland | £252,487 | £1,624 | £2,224 |
| 20 | Mid Sussex | England | £327,144 | £1,357 | £6,357 |
| 21 | Horsham | England | £324,417 | £1,221 | £6,221 |
| 22 | Adur | England | £322,256 | £1,113 | £6,113 |
| 23 | Trafford | England | £317,404 | £870 | £5,870 |
| 24 | City of Bristol | England | £314,404 | £720 | £5,720 |
| 25 | East Dunbartonshire | Scotland | £206,994 | £640 | £1,240 |
| 26 | Cardiff | Wales | £234,533 | £572 | £572 |
| 27 | Stratford-on-Avon | England | £307,646 | £382 | £5,382 |
| 28 | Warwick | England | £305,880 | £294 | £5,294 |
| 29 | Highland | Scotland | £181,744 | £135 | £735 |
| 30 | West Lothian | Scotland | £181,430 | £129 | £729 |
| 31 | City of Glasgow | Scotland | £175,016 | £0 | £600 |
| 32 | Aberdeenshire | Scotland | £156,104 | £0 | £222 |
| 33 | Babergh | England | £262,771 | £0 | £3,139 |
| 34 | Bassetlaw | England | £183,215 | £0 | £1,164 |
| 35 | Bedford | England | £273,305 | £0 | £3,665 |
| 36 | Birmingham | England | £212,774 | £0 | £1,755 |
| 37 | Blaby | England | £260,507 | £0 | £3,025 |
| 38 | Bolsover | England | £169,721 | £0 | £894 |
| 39 | Bolton | England | £180,018 | £0 | £1,100 |
| 40 | Bournemouth Christchurch and Poole | England | £248,778 | £0 | £2,476 |
| 41 | Bradford | England | £166,791 | £0 | £836 |
| 42 | Breckland | England | £223,317 | £0 | £1,966 |
| 43 | Bury | England | £214,424 | £0 | £1,788 |
| 44 | Calderdale | England | £174,353 | £0 | £987 |
| 45 | Central Bedfordshire | England | £299,948 | £0 | £4,997 |
| 46 | Charnwood | England | £229,590 | £0 | £2,092 |
| 47 | Cheshire East | England | £252,798 | £0 | £2,640 |
| 48 | Cheshire West and Chester | England | £223,667 | £0 | £1,973 |
| 49 | City of Aberdeen | Scotland | £112,915 | £0 | £0 |
| 50 | City of Kingston upon Hull | England | £128,899 | £0 | £78 |
| 51 | City of Peterborough | England | £203,657 | £0 | £1,573 |
| 52 | City of Plymouth | England | £199,602 | £0 | £1,492 |
| 53 | Clackmannanshire | Scotland | £135,370 | £0 | £0 |
| 54 | Cornwall | England | £226,508 | £0 | £2,030 |
| 55 | County Durham | England | £125,556 | £0 | £11 |
| 56 | Coventry | England | £207,081 | £0 | £1,642 |
| 57 | Crawley | England | £297,902 | £0 | £4,895 |
| 58 | Cumberland | England | £152,989 | £0 | £560 |
| 59 | Doncaster | England | £156,486 | £0 | £630 |
| 60 | Dorset | England | £257,241 | £0 | £2,862 |
| 61 | Dudley | England | £207,742 | £0 | £1,655 |
| 62 | East Ayrshire | Scotland | £113,017 | £0 | £0 |
| 63 | East Riding of Yorkshire | England | £183,537 | £0 | £1,171 |
| 64 | East Suffolk | England | £227,188 | £0 | £2,044 |
| 65 | Eastleigh | England | £253,901 | £0 | £2,695 |
| 66 | Exeter | England | £249,707 | £0 | £2,494 |
| 67 | Falkirk | Scotland | £145,407 | £0 | £8 |
| 68 | Fife | Scotland | £152,262 | £0 | £145 |
| 69 | Flintshire | Wales | £184,800 | £0 | £0 |
| 70 | Gateshead | England | £141,251 | £0 | £325 |
| 71 | Halton | England | £168,586 | £0 | £872 |
| 72 | Harborough | England | £274,706 | £0 | £3,735 |
| 73 | Hinckley and Bosworth | England | £222,454 | £0 | £1,949 |
| 74 | Hyndburn | England | £133,390 | £0 | £168 |
| 75 | Ipswich | England | £202,302 | £0 | £1,546 |
| 76 | Kirklees | England | £179,924 | £0 | £1,098 |
| 77 | Knowsley | England | £177,210 | £0 | £1,044 |
| 78 | Lancaster | England | £181,499 | £0 | £1,130 |
| 79 | Leeds | England | £215,025 | £0 | £1,801 |
| 80 | Leicester | England | £210,898 | £0 | £1,718 |
| 81 | Liverpool | England | £173,916 | £0 | £978 |
| 82 | Manchester | England | £241,449 | £0 | £2,329 |
| 83 | Mid Suffolk | England | £260,075 | £0 | £3,004 |
| 84 | Milton Keynes | England | £271,609 | £0 | £3,580 |
| 85 | Moray | Scotland | £169,409 | £0 | £488 |
| 86 | New Forest | England | £291,458 | £0 | £4,573 |
| 87 | Newcastle upon Tyne | England | £185,133 | £0 | £1,203 |
| 88 | North East Derbyshire | England | £216,906 | £0 | £1,838 |
| 89 | North Lanarkshire | Scotland | £136,760 | £0 | £0 |
| 90 | North Lincolnshire | England | £159,863 | £0 | £697 |
| 91 | North Northamptonshire | England | £217,161 | £0 | £1,843 |
| 92 | North Somerset | England | £246,206 | £0 | £2,424 |
| 93 | North Tyneside | England | £179,127 | £0 | £1,083 |
| 94 | North Yorkshire | England | £218,075 | £0 | £1,862 |
| 95 | Northumberland | England | £175,253 | £0 | £1,005 |
| 96 | Nuneaton and Bedworth | England | £205,231 | £0 | £1,605 |
| 97 | Oldham | England | £198,052 | £0 | £1,461 |
| 98 | Powys | Wales | £196,672 | £0 | £0 |
| 99 | Rossendale | England | £175,367 | £0 | £1,007 |
| 100 | Rotherham | England | £171,413 | £0 | £928 |
| 101 | Rutland | England | £240,213 | £0 | £2,304 |
| 102 | Salford | England | £206,393 | £0 | £1,628 |
| 103 | Sandwell | England | £196,942 | £0 | £1,439 |
| 104 | Sefton | England | £189,330 | £0 | £1,287 |
| 105 | Sheffield | England | £192,153 | £0 | £1,343 |
| 106 | Shropshire | England | £224,381 | £0 | £1,988 |
| 107 | Solihull | England | £265,849 | £0 | £3,292 |
| 108 | Somerset | England | £232,749 | £0 | £2,155 |
| 109 | South Ayrshire | Scotland | £138,285 | £0 | £0 |
| 110 | South Gloucestershire | England | £284,510 | £0 | £4,226 |
| 111 | South Hams | England | £284,923 | £0 | £4,246 |
| 112 | South Lanarkshire | Scotland | £147,423 | £0 | £48 |
| 113 | South Staffordshire | England | £254,371 | £0 | £2,719 |
| 114 | South Tyneside | England | £145,120 | £0 | £402 |
| 115 | Southampton | England | £210,366 | £0 | £1,707 |
| 116 | St Helens | England | £169,943 | £0 | £899 |
| 117 | Tameside | England | £195,881 | £0 | £1,418 |
| 118 | Teignbridge | England | £241,001 | £0 | £2,320 |
| 119 | Telford and Wrekin | England | £189,436 | £0 | £1,289 |
| 120 | Tendring | England | £222,460 | £0 | £1,949 |
| 121 | Test Valley | England | £286,803 | £0 | £4,340 |
| 122 | Wakefield | England | £178,078 | £0 | £1,062 |
| 123 | Walsall | England | £199,456 | £0 | £1,489 |
| 124 | Warrington | England | £215,884 | £0 | £1,818 |
| 125 | West Devon | England | £231,506 | £0 | £2,130 |
| 126 | West Northamptonshire | England | £240,551 | £0 | £2,311 |
| 127 | Westmorland and Furness | England | £194,242 | £0 | £1,385 |
| 128 | Wigan | England | £175,758 | £0 | £1,015 |
| 129 | Wiltshire | England | £263,201 | £0 | £3,160 |
| 130 | Wirral | England | £190,039 | £0 | £1,301 |
| 131 | Wolverhampton | England | £197,788 | £0 | £1,456 |
| 132 | Worthing | England | £245,915 | £0 | £2,418 |
| 133 | Wrexham | Wales | £183,250 | £0 | £0 |
| 134 | York | England | £267,559 | £0 | £3,378 |
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 August 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 August 2026.
How many first-time buyers pay no tax in England?
90 of 115 areas, on the average first-time buyer price.
How many first-time buyers pay no tax in Scotland?
10 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)