Stamp Duty by Region

The UK has three different property tax systems. Find the right rates for where you're buying.

Stamp Duty Land Tax (SDLT) - HMRC. Nil rate: £125,000 | FTB: £300,000 | Surcharge: 5%

Land & Buildings Transaction Tax (LBTT) - Revenue Scotland. Nil rate: £145,000 | FTB: £175,000 | ADS: 8%

Land Transaction Tax (LTT) - Welsh Revenue Authority. Nil rate: £225,000 | No FTB relief | Separate higher rates

Stamp Duty Land Tax (SDLT) - HMRC. Same rates as England: £125,000 nil rate | FTB: £300,000 | Surcharge: 5%

City Guides

Stamp duty costs vary dramatically by city. Explore detailed guides for the UK's major property markets.

Avg price £547k · SDLT £17,350 · UK's most expensive market

Avg price £255k · SDLT £2,750 · Strong rental yields

Avg price £236k · SDLT £2,220 · HS2 regeneration growth

Avg price £297k · LBTT £4,450 · Scottish tax system (LBTT)

Avg price £277k · LTT £3,120 · Welsh tax system (no FTB relief)

Avg price £357k · SDLT £7,850 · Tech hub with rising prices

Avg price £247k · SDLT £2,440 · Financial services hub

Avg price £185k · SDLT £1,200 · UK's highest rental yields

Avg price £190k · LBTT £600 · Scottish tax system (LBTT)

Buying property in one UK nation while living in another? The tax system that applies depends on where the property is located, not where you live.

How to determine whether SDLT, LBTT, or LTT applies to your purchase

English residents buying Scottish property pay LBTT, not SDLT

LTT obligations for English residents buying in Wales

Timing, surcharges, and refunds when moving between nations

Non-resident surcharges across England, Scotland, and Wales

Region	Tax Name	Nil Rate Band	FTB Nil Rate	Additional Property
England	SDLT	£125,000	£300,000	5%
Scotland	LBTT	£145,000	£175,000	8% (ADS)
Wales	LTT	£225,000	No relief	Separate bands
Northern Ireland	SDLT	£125,000	£300,000	5%