UK Stamp Duty Rates Comparison Table
Side-by-side comparison of SDLT, LBTT and LTT rate bands for all four UK nations. Includes FTB relief, additional property surcharges and the non-UK resident surcharge. All rates verified from GOV.UK, Revenue Scotland and GOV.Wales as of April 2026.
Standard residential rates
The tax you pay on each portion of the price for a standard owner-occupier buyer who owns only one property at the end of the transaction.
| Portion of price | England / NI (SDLT) | Scotland (LBTT) | Wales (LTT) |
|---|---|---|---|
| £0 – £125,000 | 0% | 0% | 0% |
| £125,001 – £145,000 | 2% | 0% | 0% |
| £145,001 – £225,000 | 2% | 2% | 0% |
| £225,001 – £250,000 | 2% | 2% | 6% |
| £250,001 – £325,000 | 5% | 5% | 6% |
| £325,001 – £400,000 | 5% | 10% | 6% |
| £400,001 – £750,000 | 5% | 10% | 7.5% |
| £750,001 – £925,000 | 5% | 12% | 10% |
| £925,001 – £1,500,000 | 10% | 12% | 10% |
| Over £1,500,000 | 12% | 12% | 12% |
Northern Ireland uses the same rates as England. Scotland's top 12% band starts at £750,001, while England, Northern Ireland and Wales do not reach 12% until £1,500,001. Scotland also moves to 10% at £325,001, where England and Northern Ireland stay at 5% up to £925,000 and Wales at 6% up to £400,000, which makes Scotland the most expensive nation on mid-priced homes. At the other end of the market Wales is the cheapest of the three: it charges nothing below £225,000, where England and Northern Ireland already charge 2% from £125,001.
First-time buyer relief
Only two UK nations offer a dedicated FTB relief. Wales does not: the Welsh Revenue Authority takes the view that the £225,000 main threshold already benefits first-time buyers adequately.
| Nation | Nil-rate threshold (FTB) | Withdrawal / cliff edge | Max saving |
|---|---|---|---|
| England / NI | £300,000 | £500,000 (relief fully withdrawn) | £5,000 |
| Scotland | £175,000 (raised from £145,000) | No cliff edge: relief applies at any price | £600 |
| Wales | n/a (no separate relief) | Standard £225,000 threshold applies | - |
Additional property surcharge
Every nation charges a surcharge on top of the standard rates when the buyer will own two or more residential properties at the end of the day. The surcharge only applies to purchases of £40,000 or more.
| Nation | Name | Current rate | Effective from |
|---|---|---|---|
| England / NI | Higher rates for additional dwellings | +5% flat | 31 October 2024 |
| Scotland | Additional Dwelling Supplement (ADS) | 8% flat | 5 December 2024 |
| Wales | Higher residential rates | Variable bands (5% – 17%) | 11 December 2024 |
Wales uses a band structure rather than a flat surcharge: 5% on the first £180,000, then 8.5%, 10%, 12.5%, 15% and 17% on higher bands.
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Wales higher rates breakdown
| Portion of price | Wales LTT higher rate |
|---|---|
| £0 – £180,000 | 5% |
| £180,001 – £250,000 | 8.5% |
| £250,001 – £400,000 | 10% |
| £400,001 – £750,000 | 12.5% |
| £750,001 – £1,500,000 | 15% |
| Over £1,500,000 | 17% |
Non-UK resident surcharge
Only England and Northern Ireland charge a non-resident surcharge. Neither Scotland nor Wales has introduced one.
| Nation | Surcharge | Effective from | Residence test |
|---|---|---|---|
| England / NI | +2% | 1 April 2021 | 183 days in 12 months before purchase |
| Scotland | None | - | - |
| Wales | None | - | - |
Calculate your exact bill
Our free calculator applies the correct rates for any UK nation, buyer type and scenario in one click.
Open calculatorReviewed by
Julie White
ACAStamp duty specialist since 1999Stamp Duty Land Tax Specialist
ACA and Tax Adviser with a career spanning nearly four decades, specialising in stamp duty planning and advisory work since 1999.