Stamp Duty by Region
The UK has three different property tax systems. Find the right rates for where you're buying.
England
Stamp Duty Land Tax (SDLT) - HMRC. Nil rate: £125,000 | FTB: £300,000 | Surcharge: 5%
Scotland
Land & Buildings Transaction Tax (LBTT) - Revenue Scotland. Nil rate: £145,000 | FTB: £175,000 | ADS: 8%
Wales
Land Transaction Tax (LTT) - Welsh Revenue Authority. Nil rate: £225,000 | No FTB relief | Separate higher rates
Northern Ireland
Stamp Duty Land Tax (SDLT) - HMRC. Same rates as England: £125,000 nil rate | FTB: £300,000 | Surcharge: 5%
UK Stamp Duty Comparison
| 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% |