Stamp Duty Comparison: England, Scotland and Wales
One purchase price, three different taxes. England and Northern Ireland use Stamp Duty Land Tax, Scotland uses Land and Buildings Transaction Tax, and Wales uses Land Transaction Tax — compared side by side for main homes, first-time buyers, additional homes and non-residential purchases.
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Statutory Rate Banding Across UK Nations
Side-by-side marginal bands for a main residential purchase.
| Tier | England & NI (SDLT) | Scotland (LBTT) | Wales (LTT) | Cross-Border Observation |
|---|---|---|---|---|
| Nil-rate band | Up to £125,000 | Up to £145,000 | Up to £225,000 | England starts taxing at the lowest price (£125k) |
| First band | 2% (£125k–£250k) | 2% (£145k–£250k) | 6% (£225k–£400k) | Wales's 6% band starts at £225,000 |
| Middle band | 5% (£250k–£925k) | 5% (£250k–£325k) | 7.5% (£400k–£750k) | Scotland moves to 10% from £325,000 |
| Upper band | 10% (£925k–£1.5M) | 10% (£325k–£750k) | 10% (£750k–£1.5M) | Scotland's 10% starts £600,000 lower than England's |
| Top band | 12% (over £1.5M) | 12% (over £750k) | 12% (over £1.5M) | Scotland's 12% starts at £750,000 |
| Additional home | +5% on every band | +8% ADS on whole price | Higher-rate table (5%–17%) | Scotland's ADS is the highest flat surcharge |
| First-time buyer | 0% to £300k, 5% to £500k (cap £500k) | Nil band raised to £175k (max £600) | No separate relief | England's relief is withdrawn above £500,000 |
First-Time Buyer Relief Differs by Nation
First-time buyers get very different treatment depending on where the home is.
- England & NI: 0% up to £300,000 and 5% from £300,001 to £500,000 — no relief at all above £500,000 (maximum saving £5,000).
- Scotland: nil-rate band raised to £175,000, worth up to £600, with no price cap.
- Wales: no separate first-time buyer relief; the standard £225,000 nil-rate band applies.
How UK Property Tax Was Devolved
Stamp Duty Land Tax once applied across Great Britain. The Scotland Act 2012 devolved it, and Land and Buildings Transaction Tax replaced SDLT in Scotland on 1 April 2015, administered by Revenue Scotland.
The Wales Act 2014 followed, and Land Transaction Tax — collected by the Welsh Revenue Authority — replaced SDLT in Wales in April 2018. Northern Ireland still uses SDLT, administered by HMRC.
Why one comparison page, not three copies
The user job here is “what would this price cost in each nation, and which rule actually applies to me?” The nation calculators answer “how much do I pay under the statute that covers my purchase?” Both jobs are real. Publishing a city page for every town would not change the tax. Publishing England, Scotland and Wales separately does, because the statutes differ. This page only exists to put those three answers next to each other.
Main home, including first-time buyers
England first-time buyer relief is withdrawn entirely above £500,000. Scotland keeps a £175,000 nil-rate band with no price cap. Wales has no first-time buyer relief, so the Wales column does not change for a first-time buyer.
| Price | England standard | England first-time buyer | Scotland standard | Scotland first-time buyer | Wales main |
|---|---|---|---|---|---|
| £150,000 | £500 | £0 | £100 | £0 | £0 |
| £200,000 | £1,500 | £0 | £1,100 | £500 | £0 |
| £250,000 | £2,500 | £0 | £2,100 | £1,500 | £1,500 |
| £300,000 | £5,000 | £0 | £4,600 | £4,000 | £4,500 |
| £400,000 | £10,000 | £5,000 | £13,350 | £12,750 | £10,500 |
| £500,000 | £15,000 | £10,000 | £23,350 | £22,750 | £18,000 |
| £600,000 | £20,000 | Relief withdrawn | £33,350 | £32,750 | £25,500 |
| £750,000 | £27,500 | Relief withdrawn | £48,350 | £47,750 | £36,750 |
Additional residential property
England adds 5% of the whole price to standard bands. Scotland adds 8% ADS to standard bands and does not also give first-time buyer relief. Wales switches to the higher-rate table instead of adding a flat percent.
| Price | England & NI + 5% | Scotland + 8% ADS | Wales higher rates |
|---|---|---|---|
| £150,000 | £8,000 | £12,100 | £7,500 |
| £200,000 | £11,500 | £17,100 | £10,700 |
| £250,000 | £15,000 | £22,100 | £14,950 |
| £300,000 | £20,000 | £28,600 | £19,950 |
| £400,000 | £30,000 | £45,350 | £29,950 |
| £500,000 | £40,000 | £63,350 | £42,450 |
| £600,000 | £50,000 | £81,350 | £54,950 |
| £750,000 | £65,000 | £108,350 | £73,700 |
Worked check at £300,000
Main home
England & NI £5,000 · Scotland £4,600 · Wales £4,500
First-time buyer
England & NI £0 (price is inside the £500,000 cap) · Scotland £4,000 · Wales £4,500 (no relief)
Additional dwelling
England & NI £20,000 · Scotland £28,600 · Wales £19,950
At £300,000 a first-time buyer in England pays nothing and a first-time buyer in Wales pays the same £4,500 as any other main-home buyer. An additional dwelling costs more in Scotland than in England because ADS is 8%, not 5%. Those are the differences a single “UK stamp duty” token cannot show.
Non-residential freehold
A shop or office uses a different table in each nation. Additional-dwelling charges are not added. These rows are the freehold or lease premium only.
| Price | England & NI | Scotland | Wales |
|---|---|---|---|
| £200,000 | £1,000 | £500 | £0 |
| £275,000 | £3,250 | £2,250 | £1,500 |
| £300,000 | £4,500 | £3,500 | £2,750 |
| £465,000 | £12,750 | £11,750 | £11,000 |
| £872,000 | £33,100 | £32,100 | £31,350 |
£275,000 shop — GOV.UK’s commercial example is £3,250 in England and Northern Ireland (0% on £150,000, 2% on £100,000, 5% on £25,000). The same price is £2,250 in Scotland and £1,500 in Wales.
£465,000 — Revenue Scotland’s published non-residential case is £11,750. England and Northern Ireland charge £12,750. Wales charges £11,000.
£300,000 premises — Wales is £2,750 on the current non-residential table. Scotland is £3,500. England and Northern Ireland are £4,500.
£872,000 office — Revenue Scotland LBTT4012 is £32,100. England and Northern Ireland are £33,100. Wales is £31,350.
What this comparison leaves out
- Non-resident SDLT surcharge (2%). Tick the toggle above to add it. It applies to residential purchases in England and Northern Ireland only; it is not added to a non-residential freehold, and Scotland and Wales have no equivalent.
- Lease rent, linked transactions and multiple dwellings relief. The non-residential option is the freehold / premium table only. Rent (NPV) stays unknown.
- The mortgage instalment. Purchase tax is not a monthly payment. Use the UK repayment calculator for that.
Sources: GOV.UK residential SDLT, GOV.UK non-residential SDLT, Revenue Scotland non-residential LBTT, GOV.WALES LTT rates. Re-check those pages before you complete. HMRC, Revenue Scotland and the Welsh Revenue Authority are the authorities — not this comparison.
By Suhaib Hassan · Residential bands verified 23 Sep 2026, non-residential comparison verified 27 Sep 2026 · Method v1.1-UK-COMPARE · How CalculatePilot verifies formulas
Frequently asked questions
Is stamp duty the same in England, Scotland and Wales?
No. England and Northern Ireland charge Stamp Duty Land Tax. Scotland charges Land and Buildings Transaction Tax. Wales charges Land Transaction Tax. The bands, first-time buyer rules and additional-home rules are different statutes.
Which nation is cheapest for a main home?
It depends on the price. At £250,000 a main home is £2,500 in England and Northern Ireland, £2,100 in Scotland and £1,500 in Wales. At £150,000 England and Northern Ireland charge £500, Scotland charges £100 and Wales charges £0. Use the table for the price you are actually paying.
Do first-time buyers get relief in every nation?
England and Northern Ireland: nil-rate to £300,000 if the price is £500,000 or less, otherwise no relief. Scotland: nil-rate to £175,000 with no £500,000 cap, saving up to £600. Wales: no separate first-time buyer relief. The Welsh £225,000 nil-rate band is the standard main-rate threshold.
How do additional homes differ?
England and Northern Ireland add 5% of the whole price on top of standard bands. Scotland adds an 8% Additional Dwelling Supplement on the whole price. Wales does not add a flat surcharge. It uses a separate higher-rate table.
Does this compare a shop or office?
Yes, for a non-residential freehold or lease premium. On GOV.UK’s £275,000 commercial example England and Northern Ireland charge £3,250, Scotland charges £2,250 and Wales charges £1,500. Revenue Scotland’s £465,000 case is £12,750 in England, £11,750 in Scotland and £11,000 in Wales. A £300,000 premises is £4,500, £3,500 and £2,750. ADS, the English 5% surcharge and first-time buyer relief do not apply. Lease rent is not calculated.
Does this replace the nation calculators?
No. This page answers which statute applies and what each one charges on the same price. The England, Scotland and Wales calculators are the pages that apply one statute in full, including notes those tools already publish.
Next Calculation
Work through the statute that covers your purchase.