UK Stamp Duty & Property Tax (2026): SDLT, LBTT & LTT
The tax you pay when you buy a home depends on which UK nation you're buying in — and the three systems have different names, bands and thresholds. Here's each one, with a calculator and a full guide.
| Nation | Purchase tax | Nil-rate band |
|---|---|---|
| 🏴 England & Northern Ireland | Stamp Duty Land Tax (SDLT) | £125,000 (£300,000 first-time buyers) |
| 🏴 Scotland | Land & Buildings Transaction Tax (LBTT) | £145,000 (£175,000 first-time buyers) |
| 🏴 Wales | Land Transaction Tax (LTT) | £225,000 (no first-time buyer relief) |
Why three different systems?
Property transaction tax is devolved. Scotland replaced UK stamp duty with LBTT in 2015, and Wales introduced LTT in 2018; only England and Northern Ireland still use SDLT. The structures are similar — marginal bands, a surcharge for additional properties — but the thresholds differ enough to change your bill by thousands. Always check the system for where you're buying, not where you live.
Buying a second home or from abroad?
On top of the standard bands, England & NI add a 5% surcharge for additional properties and a 2% surcharge for non-UK residents — and the two stack to standard rates plus 7%. Our UK stamp duty surcharges guide explains who pays each, worked examples, and when you can claim a refund.
Every UK property-tax guide and calculator
The full set, so you can go straight to the one that matches your purchase. This page is the starting point for all of them.
England & Northern Ireland — SDLT
- Rates & bands 2026/27 — the standard bands, first-time buyer relief and worked examples
- Second homes, buy-to-let & non-residents — the 5% and 2% surcharges, how they stack, refunds
- First-time buyer relief — the £300k and £500k thresholds, and who actually qualifies
- Reclaiming the surcharge — the three-year rule after selling your old home
- Rates by year, 2014–2026 — what the threshold was in any past year
- SDLT calculator
Scotland — LBTT
- Rates & bands 2026 — including the £175k first-time buyer relief
- Additional Dwelling Supplement — the 8% second-home surcharge
- LBTT calculator
Wales — LTT
- Rates & bands 2026 — and why there is no first-time buyer relief
- Higher rates for second homes — the 5%–17% bands
- LTT calculator
Selling, and the rest of the bill
- The cost of selling a UK home — agent fees, conveyancing, EPC, CGT
- Full home-buying cost calculator (UK) — purchase tax plus every other upfront cost
- Rent vs buy calculator (UK)
Frequently asked questions
Is stamp duty the same across the UK?
No. England and Northern Ireland charge Stamp Duty Land Tax (SDLT); Scotland charges Land and Buildings Transaction Tax (LBTT); and Wales charges Land Transaction Tax (LTT). Each has its own bands and thresholds.
Which UK nation has the highest stamp duty threshold?
Wales, with a £225,000 nil-rate band, versus £145,000 in Scotland and £125,000 in England & Northern Ireland (£300,000 for first-time buyers in England).
Do all three UK nations have a second-home surcharge?
Yes, though at different rates and under different names. England and Northern Ireland add 5%, Scotland adds 8% through the Additional Dwelling Supplement, and Wales applies a separate set of higher rates running from 5% to 17%.
Figures as of June 2026. Rates change at Budgets — verify on GOV.UK, revenue.scot and gov.wales. General information, not regulated financial advice (FCA).