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%
City Guides
Stamp duty costs vary dramatically by city. Explore detailed guides for the UK's major property markets. Average prices below are Land Registry UK House Price Index figures for June 2026.
London
Avg price £553,870 · SDLT £17,694 · UK's most expensive market, and the only region where prices are falling
Manchester
Avg price £251,000 · SDLT £2,550 · Strong rental yields
Birmingham
Avg price £234,000 · SDLT £2,180 · HS2 regeneration growth
Edinburgh
Avg price £303,000 · LBTT £4,750 · Scottish tax system (LBTT)
Cardiff
Avg price £270,000 · LTT £2,700 · Welsh tax system (no FTB relief)
Stamp duty rates do not vary between English cities. Whether you are buying in Bristol, Leeds, Liverpool, Newcastle, or anywhere else in England, the same SDLT bands apply, so your bill depends only on the property price and your buyer status. Glasgow and all other Scottish cities use Scotland's LBTT system. Use the comparison table below to see how the three UK tax systems differ.
Annexe, land or an old home not sold yet?
These are the purchases where a standard calculator can get your stamp duty wrong. Get it checked before you exchange.
Cross-Border Scenarios
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.
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% |