UK Stamp Duty Complete Guide (Free PDF)
Every rate, every threshold, every relief for SDLT (England & NI), LBTT (Scotland) and LTT (Wales) in one printable reference. Verified from GOV.UK as of April 2026.
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12 pages · PDF
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What's inside the guide
This is a complete, print-ready reference for UK stamp duty across all four nations. It covers the full rate structure, every active relief, surcharges for additional properties and non-UK residents, and worked examples for every price band. The PDF is formatted for A4, includes our logo on every page, and is free to redistribute for personal or professional use.
England & Northern Ireland rates (from 1 April 2025)
| Portion of price | SDLT rate |
|---|---|
| £0 to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| Over £1,500,000 | 12% |
Scotland LBTT rates (from 1 April 2021)
| Portion of price | LBTT rate |
|---|---|
| £0 to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
Scotland offers FTB relief that raises the nil-rate band from £145,000 to £175,000, giving a maximum saving of £600.
Wales LTT rates (from 10 October 2022)
| Portion of price | LTT rate |
|---|---|
| £0 to £225,000 | 0% |
| £225,001 to £400,000 | 6% |
| £400,001 to £750,000 | 7.5% |
| £750,001 to £1,500,000 | 10% |
| Over £1,500,000 | 12% |
Wales does not offer a separate first-time buyer relief. The high £225,000 nil-rate threshold already exempts most sub-£225k purchases from any tax.
Buying soon? Get your stamp duty checked before you commit
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Important: April 2025 changes
The mini-budget thresholds expired on 31 March 2025. The SDLT nil-rate band reverted from £250,000 back to £125,000, and first-time buyer relief reverted from £425,000 (up to £625,000) back to £300,000 (up to £500,000). The guide reflects the post-April 2025 rules.
Worked examples from the guide
Example A: £180,000 first-time buyer in England
FTB relief applies: entire £180,000 is under the £300,000 threshold. SDLT due: £0. A non-FTB buyer would pay £1,100.
Example B: £450,000 standard buyer in England
0% on £125,000 = £0 · 2% on £125,000 = £2,500 · 5% on £200,000 = £10,000. Total SDLT: £12,500.
Example C: £275,000 second home in Scotland
LBTT: 0% on £145k + 2% on £105k + 5% on £25k = £3,350. ADS: 8% × £275,000 = £22,000. Total: £25,350.
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Julie White
ACASDLT Expert since 1999Stamp Duty Land Tax Specialist
ACA and Tax Adviser with a career spanning nearly four decades, specialising in SDLT planning and advisory work since 1999.