England vs Scotland vs Wales Stamp Duty Comparator
Compare SDLT (England), LBTT (Scotland), and LTT (Wales) side by side at any property price.
What clients say
England (SDLT)
£7,500
Cheapest
Scotland (LBTT)
£8,350
Wales (LTT)
£7,500
Cheapest
Comparison at Common Prices: Standard
| Price | England | Scotland | Wales |
|---|---|---|---|
| £200,000 | £1,500 | £1,100 | £0 |
| £250,000 | £2,500 | £2,100 | £1,500 |
| £300,000 | £5,000 | £4,600 | £4,500 |
| £400,000 | £10,000 | £13,350 | £10,500 |
| £500,000 | £15,000 | £23,350 | £18,000 |
| £750,000 | £27,500 | £48,350 | £36,750 |
| £1,000,000 | £43,750 | £78,350 | £61,750 |
Buying in England or Northern Ireland too?
Scottish and Welsh purchases are LBTT and LTT, but if any part of your move involves England or NI, a specialist can check the SDLT free.
Rate Tables by Region
England SDLT
| £0 to £125k | 0% |
| £125k to £250k | 2% |
| £250k to £925k | 5% |
| £925k to £1.5M | 10% |
| Over £1.5M | 12% |
Surcharge: +5%
Scotland LBTT
| £0 to £145k | 0% |
| £145k to £250k | 2% |
| £250k to £325k | 5% |
| £325k to £750k | 10% |
| Over £750k | 12% |
ADS: +8%
Wales LTT
| £0 to £225k | 0% |
| £225k to £400k | 6% |
| £400k to £750k | 7.5% |
| £750k to £1.5M | 10% |
| Over £1.5M | 12% |
Higher rates: separate bands
Key Differences
Tax is based on property location, not where you live. A London resident buying in Edinburgh pays Scottish LBTT, not English SDLT.
FTB relief varies: England offers relief up to £500,000 (nil rate £300,000). Scotland offers a higher nil-rate threshold of £175,000. Wales has no FTB relief at all.
Additional property rules differ: England adds a flat 5% surcharge. Scotland adds 8% ADS. Wales uses a completely separate rate band structure for higher-rate transactions.
Frequently Asked Questions
Which UK region has the cheapest stamp duty?
It depends on the price. Up to £125,000 all three regions charge nothing. From £125,000 to £145,000 Scotland and Wales are both still at 0%, and from £145,000 to £225,000 Wales alone is at 0%. Between £225,000 and £350,000 Wales is usually cheapest, apart from a narrow window between £310,000 and £328,750 where Scotland is fractionally cheaper. Above £350,000 England is cheapest and Scotland is the most expensive: at £400,000 a standard buyer pays £10,000 in England, £10,500 in Wales and £13,350 in Scotland, because Scotland reaches its 12% top rate at £750,000 against £1.5 million in England.
Does Scotland have first-time buyer relief?
Yes. Scottish FTBs get a higher nil-rate threshold of £175,000 (versus the standard £145,000). However, there is no separate FTB rate structure beyond this: standard LBTT bands apply above £175,000.
Does Wales have first-time buyer relief?
No. Wales does not offer any first-time buyer relief. All buyers pay the same standard LTT rates regardless of whether they have previously owned property.
What is the additional property surcharge in each region?
England/NI: 5% surcharge on all bands. Scotland: 8% Additional Dwelling Supplement (ADS) on all bands. Wales: separate higher rate band structure (not a flat surcharge).
Do I pay stamp duty based on where I live or where the property is?
You pay based on where the property is located, not where you live. If you live in England but buy in Scotland, you pay Scottish LBTT, not English SDLT.
Reviewed by
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.