Each rate below applies only to the slice of the purchase price inside its band — never to the whole price. To work out an exact bill, use the UK stamp duty calculator, which applies these tables band by band. Rates verified against the official sources noted under each table.
At a glance: duty on the same purchase, three nations
| Price | England & NI (SDLT) | Scotland (LBTT) | Wales (LTT) | England, additional property | Scotland, additional | Wales, additional |
|---|---|---|---|---|---|---|
| £300,000 | £5,000 | £4,600 | £4,500 | £20,000 | £28,600 | £19,950 |
| £500,000 | £15,000 | £23,350 | £18,000 | £40,000 | £63,350 | £42,450 |
| £1,000,000 | £43,750 | £78,350 | £61,750 | £93,750 | £158,350 | £111,200 |
Main-residence purchases for the first three columns; additional-property schedules (second homes, buy-to-let) for the last three. The same house can carry a tax bill differing by tens of thousands of pounds depending on which side of a border it sits.
SDLT — England & Northern Ireland
Administered by HMRC. Northern Ireland uses these exact rates — it has no separate property tax. The SDLT return and payment are due within 14 days of completion.
Standard residential rates (in force since 1 April 2025)
| Portion of the price | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 – £250,000 | 2% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1,500,000 | 10% |
| £1,500,001 and over | 12% |
First-time buyer rates (purchases up to £500,000)
| Portion of the price | Rate |
|---|---|
| Up to £300,000 | 0% |
| £300,001 – £500,000 | 5% |
Every buyer must be a genuine first-time buyer. Above £500,000 the relief is lost entirely — the standard rates apply to the whole price, a £5,000 cliff edge at £500,001 on a typical purchase.
Additional-property rates (second homes and buy-to-let, since 31 October 2024)
| Portion of the price | Rate |
|---|---|
| Up to £125,000 | 5% |
| £125,001 – £250,000 | 7% |
| £250,001 – £925,000 | 10% |
| £925,001 – £1,500,000 | 15% |
| £1,500,001 and over | 17% |
The standard bands plus 5 percentage points in every band (the surcharge rose from 3 to 5 points in the October 2024 Budget). Applies to purchases of £40,000 or more where the buyer will own another property at the end of the day; a surcharge paid because you bought before selling your old home can generally be reclaimed if you sell within 36 months. Non-UK residents pay a further 2% surcharge on top of the applicable rates. Apply these rates to a rental purchase in the buy-to-let calculator.
LBTT — Scotland
Administered by Revenue Scotland. The return and payment are due within 30 days of completion.
Standard residential rates (in force since 1 April 2021)
| Portion of the price | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| £750,001 and over | 12% |
First-time buyer rates
| Portion of the price | Rate |
|---|---|
| Up to £175,000 | 0% |
| £175,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| £750,001 and over | 12% |
Scotland's relief simply raises the nil-rate band from £145,000 to £175,000 — worth up to £600, at any price, with no cap and no cliff edge.
Additional properties: the Additional Dwelling Supplement
Scotland does not band its surcharge. The ADS is a flat 8% of the entire purchase price, charged on top of the standard LBTT above, on additional residential properties of £40,000 or more. It rose from 6% to 8% on 5 December 2024 — guides still quoting 6% understate a £250,000 purchase by £5,000.
LTT — Wales
Administered by the Welsh Revenue Authority. The return and payment are due within 30 days of completion. Wales has no first-time buyer relief.
Main residential rates (in force since 10 October 2022)
| Portion of the price | Rate |
|---|---|
| Up to £225,000 | 0% |
| £225,001 – £400,000 | 6% |
| £400,001 – £750,000 | 7.5% |
| £750,001 – £1,500,000 | 10% |
| £1,500,001 and over | 12% |
Higher rates for additional properties (since 11 December 2024)
| Portion of the price | Rate |
|---|---|
| Up to £180,000 | 5% |
| £180,001 – £250,000 | 8.5% |
| £250,001 – £400,000 | 10% |
| £400,001 – £750,000 | 12.5% |
| £750,001 – £1,500,000 | 15% |
| £1,500,001 and over | 17% |
Note the thresholds: the higher-rates table starts at £180,000, not the £225,000 of the main table — it is a separate schedule, not the main bands plus an add-on. Each band rose by 1 point on 11 December 2024.
Sources: HMRC SDLT bands in force since 1 April 2025 (higher rates +5 points since 31 October 2024); Revenue Scotland LBTT bands with the 8% Additional Dwelling Supplement since 5 December 2024; Welsh Government LTT bands with higher rates since 11 December 2024. Last updated: October 2026.
Results are estimates for education and planning only — not financial or tax advice. Confirm the final figure with your lender, tax authority or a qualified professional before making decisions.
Frequently asked questions
What are the current SDLT rates in England and Northern Ireland?
Since 1 April 2025: 0% up to £125,000, 2% from £125,001 to £250,000, 5% to £925,000, 10% to £1,500,000 and 12% above that. First-time buyers pay 0% up to £300,000 and 5% to £500,000 (relief is lost entirely above £500,000). Additional properties add 5 points to every band (5%, 7%, 10%, 15%, 17%).
What is the Additional Dwelling Supplement in Scotland?
ADS is a flat 8% of the entire purchase price, charged on top of standard LBTT when you buy an additional residential property of £40,000 or more and will own more than one property at the end of the day. It rose from 6% to 8% on 5 December 2024. Unlike the banded taxes it is not sliced: on a £250,000 purchase the ADS alone is £20,000.
Why do Welsh higher rates start at £180,000 when the main rates start at £225,000?
The LTT higher-rates table is a separate schedule with its own thresholds (£180,000, £250,000, £400,000, £750,000, £1,500,000), not the main table plus a surcharge. Its rates — 5%, 8.5%, 10%, 12.5%, 15%, 17% — have applied since 11 December 2024, when each band rose by 1 point. Always check which table a Welsh calculation uses: applying the main bands plus 4% (an older approximation) gives the wrong answer.
Which stamp duty applies in Northern Ireland?
SDLT, at exactly the England rates, bands and reliefs — Northern Ireland has no devolved property tax. References to "England & Northern Ireland" on this page and in the calculators mean the identical figures apply in both.
When were these rates last changed?
SDLT: thresholds and first-time buyer relief changed on 1 April 2025; the additional-property surcharge rose to 5 points on 31 October 2024. LBTT: bands unchanged since 1 April 2021; ADS rose to 8% on 5 December 2024. LTT: main bands since 10 October 2022; higher rates rose on 11 December 2024. This page was last updated in October 2026 and is reviewed after every UK or devolved budget.