Stamp Duty Calculator UK

What are the UK property purchase taxes?

When buying a home or land in the United Kingdom, the transaction tax you owe depends on where the property is physically situated. Following constitutional devolution, three distinct tax regimes operate across Great Britain and Northern Ireland:

1. England & Northern Ireland: Stamp Duty Land Tax (SDLT), administered by HM Revenue & Customs (HMRC).
2. Scotland: Land and Buildings Transaction Tax (LBTT), administered by Revenue Scotland.
3. Wales: Land Transaction Tax (LTT) / Treth Trafodiadau Tir, administered by the Welsh Revenue Authority (WRA).

Each system uses progressive tax brackets (or slices), meaning tax is applied only to the portion of the purchase price falling within each specific band.

How do standard residential rates compare?

The tax schedules vary substantially between jurisdictions. For a buyer purchasing a main residence, the progressive slices are structured as follows:

Jurisdiction	Nil-Rate Threshold (0%)	Progressive Bands	Top Rate (>£1.5m)
England & NI (SDLT)	Up to £125,000	2% (£125k–£250k) · 5% (£250k–£925k) · 10% (£925k–£1.5m)	12%
Scotland (LBTT)	Up to £145,000	2% (£145k–£250k) · 5% (£250k–£325k) · 10% (£325k–£750k)	12% (>£750k)
Wales (LTT)	Up to £225,000	6% (£225k–£400k) · 7.5% (£400k–£750k) · 10% (£750k–£1.5m)	12%

For example, buying a £500,000 family home incurs £12,500 SDLT in England, £23,350 LBTT in Scotland, and £16,500 LTT in Wales.

How do First-Time Buyer relief and cliff edges work?

First-time home buyers receive different support depending on the nation:

• England & Northern Ireland: You pay 0% on the first £300,000 and 5% between £300,001 and £500,000. However, if the property costs £500,001 or more, the relief vanishes completely, and you pay standard SDLT on the full price.
• Scotland: The nil-rate band increases from £145,000 to £175,000, offering a maximum saving of £600 regardless of the total purchase price.
• Wales: There is no First-Time Buyer relief under Land Transaction Tax; the standard £225,000 nil-rate threshold applies to all main home buyers.

What surcharges apply to additional properties?

If you already own a residential property and are acquiring an additional home (such as a buy-to-let or holiday cottage):

• In England & NI: A +5% surcharge is added to every slice of the standard SDLT rate table for transactions of £40,000 or more.
• In Scotland: An 8% flat rate Additional Dwelling Supplement (ADS) is levied on the entire purchase price, added directly to standard LBTT.
• In Wales: A dedicated Higher Residential Rates schedule applies, starting at 5% on the first £180,000 and scaling up to 17%.
• Non-UK Residents: An additional +2% surcharge applies to purchases in England and Northern Ireland if buyers have not spent at least 183 days in the UK during the preceding 12 months.

What are the Land Registry and legal closing costs?

Beyond the statutory transaction tax, purchasing a property requires budgeting for mandatory registration and conveyancing fees:

• HM Land Registry (Scale 1): Official fee charged to update the title register. Portal submissions range between £20 and £500, while postal submissions cost up to £1,105.
• Conveyancing & Legal Disbursements: Solicitors handle the contract exchange, property title verification, local authority environmental searches, and mortgage registration. Standard legal fees typically range between £1,200 and £2,500 plus 20% VAT.
• Building Survey: Independent structural surveys (RICS Home Survey Level 2 or Level 3) cost between £400 and £1,000 depending on property size and age.