How stamp duty works
All four UK nations charge a progressive, banded property tax. You pay the rate for each band only on the portion of the price that falls within it, never the headline rate on the whole purchase. This is why effective tax rates always look lower than the top band you reach.
England and Northern Ireland charge Stamp Duty Land Tax (SDLT). Scotland charges Land and Buildings Transaction Tax (LBTT) via Revenue Scotland. Wales charges Land Transaction Tax (LTT) via the Welsh Revenue Authority. The structure is similar everywhere, but the thresholds and the relief available to first-time buyers differ by nation.
Two factors then change the figure further: whether you qualify as a first-time buyer (lower bills, where relief applies) and whether you are buying an additional property such as a second home or buy-to-let (a surcharge added on top).
Standard-buyer stamp duty by nation
Tax due for someone buying a single main residence (not a first-time buyer, not an additional property).
| Purchase price | England | Scotland | Wales | Northern Ireland |
|---|---|---|---|---|
| £200,000 | £1,500 | £1,100 | £0 | £1,500 |
| £300,000 | £5,000 | £4,600 | £4,500 | £5,000 |
| £400,000 | £10,000 | £13,350 | £10,500 | £10,000 |
| £500,000 | £15,000 | £23,350 | £18,000 | £15,000 |
| £750,000 | £27,500 | £48,350 | £36,750 | £27,500 |
First-time buyer stamp duty by nation
Tax due for an eligible first-time buyer purchasing their only home.
| Purchase price | England | Scotland | Wales | Northern Ireland |
|---|---|---|---|---|
| £200,000 | £0 | £500 | £0 | £0 |
| £300,000 | £0 | £4,000 | £4,500 | £0 |
| £400,000 | £5,000 | £12,750 | £10,500 | £5,000 |
| £500,000 | £10,000 | £22,750 | £18,000 | £10,000 |
| £750,000 | £27,500 | £47,750 | £36,750 | £27,500 |
How to calculate your stamp duty
Work it out in five steps before you make an offer, so the cash figure never surprises you.
Confirm the nation
Decide which regime applies: SDLT in England and Northern Ireland, LBTT in Scotland, LTT in Wales. The bands and thresholds differ, so this comes first.
Establish your buyer status
Are you a first-time buyer, a standard mover, or buying an additional property? Each path uses a different rate set.
Split the price into bands
Divide the purchase price across the relevant thresholds and apply each band's rate only to the slice within it.
Add any surcharge
If it is an additional property, add the surcharge for that nation on top of the standard figure.
Add it to your cash budget
Stamp duty is cash at completion, so add it to your deposit, legal fees and survey to see the true cash you need.
England & Northern Ireland (SDLT) standard bands
| Portion of price | Rate |
|---|---|
| £0 – £125,000 | 0% |
| £125,000 – £250,000 | 2% |
| £250,000 – £925,000 | 5% |
| £925,000 – £1,500,000 | 10% |
| £1,500,000+ | 12% |
SDLT bands effective 1 April 2025.
Scotland (LBTT) standard bands
| Portion of price | Rate |
|---|---|
| £0 – £145,000 | 0% |
| £145,000 – £250,000 | 2% |
| £250,000 – £325,000 | 5% |
| £325,000 – £750,000 | 10% |
| £750,000+ | 12% |
LBTT bands effective 1 April 2025.
Wales (LTT) standard bands
| Portion of price | Rate |
|---|---|
| £0 – £225,000 | 0% |
| £225,000 – £400,000 | 6% |
| £400,000 – £750,000 | 7.5% |
| £750,000 – £1,500,000 | 10% |
| £1,500,000+ | 12% |
LTT bands effective 11 December 2024.
Who pays stamp duty and when
- The buyer pays stamp duty, not the seller.
- It is due within 14 days of completion in England and Northern Ireland, and within 30 days in Scotland and Wales.
- It is cash at completion and usually cannot be added to your mortgage.
- Your solicitor or conveyancer normally files the return and pays it on your behalf from your completion funds.
- A return is required even when no tax is due, so the paperwork happens on every purchase.
Reliefs and exemptions that change the bill
First-time buyer relief lowers or removes the tax for eligible buyers up to a price cap, and is the most common way buyers reduce their bill. It applies only where every buyer named on the purchase is a genuine first-time buyer.
Other situations can change the figure too: transfers as part of a divorce settlement, property left in a will, and certain transfers between spouses may be exempt or taxed differently. Mixed-use property and the purchase of six or more dwellings in a single transaction can be assessed under non-residential rules, which sometimes produce a lower bill.
Figures stay current
These tables are generated directly from the current tax bands (SDLT effective 1 April 2025; LTT effective 11 December 2024), so they update automatically when legislation changes. Always confirm the live rates on the official sites before completing.