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
In this article
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 – £125,000 | 0% |
| £125,001 – £250,000 | 2% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1,500,000 | 10% |
| Over £1,500,000 | 12% |
Scotland LBTT rates (from 1 April 2021)
| Portion of price | LBTT rate |
|---|---|
| £0 – £145,000 | 0% |
| £145,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £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 – £225,000 | 0% |
| £225,001 – £400,000 | 6% |
| £400,001 – £750,000 | 7.5% |
| £750,001 – £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.
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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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Open calculatorReviewed by
Emma Richardson, MRICS
Chartered Surveyor & Property Tax Specialist
Emma Richardson is a RICS-qualified Chartered Surveyor with over 12 years of experience in UK property taxation. She founded Calculate My Stamp Duty UK to help buyers understand the complex world of property transaction taxes.