Stamp duty for England, Scotland, and Wales.

England and Northern Ireland, SDLT

0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5 million, 12% above. An additional property adds 5% of the whole price. First-time buyer relief, if the price is £500,000 or less, is 0% to £300,000 and 5% on the rest. Above £500,000 that relief does not apply.

Scotland, LBTT

0% to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000, 12% above. First-time buyers are modeled with a £175,000 nil-rate band. An additional dwelling adds 8% of the price.

Wales, LTT

Main rates: 0% to £225,000, 6% to £400,000, 7.5% to £750,000, 10% to £1.5 million, 12% above. Additional homes use the higher schedule that has applied since 11 December 2024, starting at 5%.

The same price is not the same tax

A £400,000 home in England or Northern Ireland, with no relief, is £0 on the first £125,000, 2% of the next £125,000 (£2,500), and 5% of the remaining £150,000 (£7,500). The bill is £10,000. The same price in Wales, on the main residential rates, is £0 on the first £225,000 and 6% of the remaining £175,000, which is £10,500. Scotland uses LBTT slices that start the nil-rate band at £145,000 and an additional-dwelling supplement of 8% of the whole price, not England’s 5%.

First-time buyer relief in England disappears entirely above £500,000. It is not a taper. At £400,000, with the relief, the bill falls from £10,000 to £5,000 because the first £300,000 is at 0% and the rest is at 5%. Tick the additional-property box and the first-time buyer box is ignored, because a further home is not a first home.

The three statutes are written separately: England and Northern Ireland, Scotland, and Wales. The non-resident surcharge is not in the result.

What to tick before you trust the figure

Country first. England and Northern Ireland share SDLT. Scotland is LBTT. Wales is LTT. Then price. Then whether anyone in the purchase already owns a home. Then whether every buyer is a first-time buyer and the price is inside that country’s relief. The result is the tax on the price you typed. It is not the deposit, not the legal fees, and not the non-resident surcharge.

If you are also changing jobs in the same year, the wage tax is a different statute. England and Wales share income-tax bands. Scotland does not. That calculation is the take-home pay calculator, and it should not be added to the stamp duty figure as if it were one bill.