UK SDLT — England, Scotland (LBTT) & Wales (LTT)
England & Northern Ireland (SDLT): Standard rates — 0% up to £250,000; 5% on £250,001–£925,000; 10% on £925,001–£1.5M; 12% above £1.5M. First-time buyers: 0% up to £425,000; 5% on £425,001–£625,000 (no relief above £625,000). Second home/BTL: standard rates + 5% surcharge on every band.
Scotland (LBTT): 0% up to £145,000; 2% on £145,001–£250,000; 5% on £250,001–£325,000; 10% on £325,001–£750,000; 12% above £750,000. First-time buyer relief: 0% up to £175,000. Additional Dwelling Supplement (ADS): 8% on top of standard rates.
Wales (LTT): 0% up to £225,000; 6% on £225,001–£400,000; 7.5% on £400,001–£750,000; 10% on £750,001–£1.5M; 12% above £1.5M. First-time buyer relief: no additional relief beyond standard 0% band. Additional property surcharge: 4%.
For a typical English property: a £300,000 home would incur SDLT of: £0 on the first £250,000 + 5% on £50,000 = £2,500 total. A £500,000 home: £0 on £250,000 + 5% on £250,000 = £12,500. A first-time buyer purchasing at £500,000 pays: £0 on first £425,000 + 5% on £75,000 = £3,750 — saving £8,750 vs standard rates. Use the calculator above for your specific property price.
First-time buyers in England benefit from significant relief. Properties up to £425,000: 0% stamp duty. Properties from £425,001 to £625,000: 5% only on the amount above £425,000. For a £500,000 property, a first-time buyer saves £8,750 vs a standard buyer. Important: all buyers on the transaction must be first-time buyers, and the property must be your only home and main residence. The relief doesn't apply to investment properties or shared ownership purchases in all cases — check HMRC guidance.
Since October 2024, second homes in England attract a 5% Additional Dwelling Supplement on top of standard rates. For a £300,000 second home: standard SDLT = £2,500 + 5% surcharge on full £300,000 = £15,000 extra = £17,500 total. This applies to any property you purchase when you already own a residential property, including buy-to-let investments. You can claim a refund if you sell your previous main home within 36 months.
Scotland uses Land and Buildings Transaction Tax (LBTT). For a £250,000 property: 0% on first £145,000 (£0) + 2% on £105,000 = £2,100 total. For a £400,000 property: £0 + 2% on £105,000 (£2,100) + 5% on £75,000 (£3,750) = £5,850. Additional property buyers in Scotland pay an 8% Additional Dwelling Supplement (ADS) on the full purchase price — so for a £250,000 additional property: £2,100 LBTT + £20,000 ADS = £22,100 total.
In England and Northern Ireland, SDLT must be filed and paid within 14 days of completion. In Scotland, LBTT must be paid within 30 days of completion. In Wales, LTT must be paid within 30 days. Your solicitor will normally handle this as part of the conveyancing process and include the stamp duty amount in your completion statement. If you're doing a no-solicitor (DIY) conveyance, you must file a return and pay directly to HMRC/Revenue Scotland/Welsh Revenue Authority.