In short
On a £250,000 home, a home mover pays £2,500 in England, £2,100 in Scotland, £1,500 in Wales, £2,500 in Northern Ireland. At £600,000 the most expensive nation is Scotland (£33,350) and the cheapest England and Northern Ireland (£20,000). England and Northern Ireland apply the same SDLT, so they always match.
Home mover (only home, not a first-time buyer)
| Price | England | Scotland | Wales | Northern Ireland |
|---|---|---|---|---|
| £150,000 | £500 | £100 | £0 | £500 |
| £250,000 | £2,500 | £2,100 | £1,500 | £2,500 |
| £400,000 | £10,000 | £13,350 | £10,500 | £10,000 |
| £600,000 | £20,000 | £33,350 | £25,500 | £20,000 |
| £1,000,000 | £43,750 | £78,350 | £61,750 | £43,750 |
| £1,500,000 | £93,750 | £138,350 | £111,750 | £93,750 |
First-time buyer
| Price | England | Scotland | Wales | Northern Ireland |
|---|---|---|---|---|
| £150,000 | £0 | £0 | £0 | £0 |
| £250,000 | £0 | £1,500 | £1,500 | £0 |
| £400,000 | £5,000 | £12,750 | £10,500 | £5,000 |
| £600,000 | £20,000 | £32,750 | £25,500 | £20,000 |
| £1,000,000 | £43,750 | £77,750 | £61,750 | £43,750 |
| £1,500,000 | £93,750 | £137,750 | £111,750 | £93,750 |
Buyer who will own another home
| Price | England | Scotland | Wales | Northern Ireland |
|---|---|---|---|---|
| £150,000 | £8,000 | £12,100 | £7,500 | £8,000 |
| £250,000 | £15,000 | £22,100 | £14,950 | £15,000 |
| £400,000 | £30,000 | £45,350 | £29,950 | £30,000 |
| £600,000 | £50,000 | £81,350 | £54,950 | £50,000 |
| £1,000,000 | £93,750 | £158,350 | £111,200 | £93,750 |
| £1,500,000 | £168,750 | £258,350 | £186,200 | £168,750 |
Questions
Is stamp duty cheaper in Scotland or England?
It depends on the price. At £250,000: England £2,500, Scotland £2,100. At £1,000,000: England £43,750, Scotland £78,350.
Which nation charges the most on a second home?
At £400,000: Scotland £45,350, England £30,000, Northern Ireland £30,000, Wales £29,950.
Wales has no first-time buyer relief. Registration fees are not included. Try your own price in the stamp duty calculator.
Payotte studies by area
- Stamp duty on the average home, area by area
- What a first-time buyer pays in tax, 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
Sources
- 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)