Stamp duty across the UK: SDLT, LTT and LBTT compared
Property tax rates in England and Northern Ireland, Wales and Scotland side by side for 2026-27, with worked examples and first-time buyer rules.
The UK has three different taxes on buying a home. England and Northern Ireland share Stamp Duty Land Tax (SDLT). Wales has Land Transaction Tax (LTT), and Scotland has Land and Buildings Transaction Tax (LBTT). The same house price can mean a very different tax bill depending on where the property is.
Your conveyancer works out the tax, files the return and usually pays it for you from your funds. The tax is the same whichever firm you use, so it isn't something to compare on, but you need to budget for it.
Rates for a main home in 2026-27
Each tax is charged in slices, like income tax: you pay each rate only on the part of the price that falls in that band.
| Part of the price | England and NI (SDLT) | Wales (LTT) | Scotland (LBTT) |
|---|---|---|---|
| Up to £125,000 | 0% | 0% | 0% |
| £125,001 to £145,000 | 2% | 0% | 0% |
| £145,001 to £225,000 | 2% | 0% | 2% |
| £225,001 to £250,000 | 2% | 6% | 2% |
| £250,001 to £325,000 | 5% | 6% | 5% |
| £325,001 to £400,000 | 5% | 6% | 10% |
| £400,001 to £750,000 | 5% | 7.5% | 10% |
| £750,001 to £925,000 | 5% | 10% | 12% |
| £925,001 to £1.5m | 10% | 10% | 12% |
| Over £1.5m | 12% | 12% | 12% |
First-time buyers
- England and Northern Ireland: no SDLT on the first £300,000, then 5% up to £500,000. If the price is over £500,000 you lose the relief entirely.
- Scotland: the nil-rate band rises from £145,000 to £175,000, saving up to £600, with no upper price limit.
- Wales: there is no first-time buyer relief, but the nil-rate band of £225,000 applies to everyone.
Every buyer on the purchase must be a first-time buyer, and the home must be your main residence.
Worked examples
| Price | England and NI | England and NI, first-time buyer | Wales | Scotland | Scotland, first-time buyer |
|---|---|---|---|---|---|
| £200,000 | £1,500 | £0 | £0 | £1,100 | £500 |
| £300,000 | £5,000 | £0 | £4,500 | £4,600 | £4,000 |
| £450,000 | £12,500 | £7,500 | £14,250 | £18,350 | £17,750 |
These assume a main home bought by UK residents with no other property.
Buying an additional property
- England and Northern Ireland: a 5% surcharge on top of every band.
- Wales: a separate set of higher residential rates, starting at 5% on the first £180,000.
- Scotland: the Additional Dwelling Supplement of 8% of the whole price.
Buyers who aren't UK resident pay a further 2% on SDLT. If you're replacing your main home and can't sell your old one first, you may be able to claim back the higher rates later. Ask your conveyancer about the deadlines.
When the tax is due
The return must be filed, and the tax paid, within 14 days of completion for SDLT and within 30 days for LTT and LBTT. Your conveyancer will usually ask for the money before completion so they can file on time.
Frequently asked questions
Is stamp duty the same in Northern Ireland as in England?
Yes. Northern Ireland uses Stamp Duty Land Tax at the same rates and with the same first-time buyer relief as England.
Why is the tax so much higher in Scotland on mid-priced homes?
LBTT charges 10% from £325,001, while SDLT charges 5% up to £925,000. So on any home costing more than about £330,000, a Scottish buyer pays more than an English one, and the gap widens as the price rises: it is around £8,350 at £500,000.
Do I pay tax on a remortgage?
No. These taxes apply when you buy property or land. A straightforward remortgage with no change of ownership doesn't trigger them.
Sources
- SDLT residential property rates (GOV.UK)
- Land Transaction Tax rates and bands (Welsh Government)
- LBTT rates and bands 2026-27 (Scottish Government)
This guide is general information about the law and fees at the date shown, not legal advice for your situation. Rates and court fees change, so check the official sources linked above or ask a solicitor before you rely on a figure.