Work out the tax you’ll pay when you buy a home anywhere in the UK: Stamp Duty in England and Northern Ireland, LBTT in Scotland, or LTT in Wales. Includes first-time buyer relief, the surcharge on second homes and buy-to-lets, and the non-resident surcharge.
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Stamp Duty rates in England and Northern Ireland
| Part of the price | Standard | First-time buyer |
|---|---|---|
| Up to £125,000 | 0% | 0% |
| £125,001–£250,000 | 2% | 0% |
| £250,001–£300,000 | 5% | 0% |
| £300,001–£500,000 | 5% | 5% |
| £500,001–£925,000 | 5% | No relief above £500,000 |
| £925,001–£1.5 million | 10% | – |
| Over £1.5 million | 12% | – |
Buying an additional property, such as a second home or a buy-to-let, usually adds 5% on the whole price. Buyers who aren’t UK resident pay a further 2%.
Scotland and Wales
Scotland (LBTT): 0% up to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000 and 12% above. First-time buyers get a £175,000 nil band. Additional homes pay an 8% Additional Dwelling Supplement on the whole price.
Wales (LTT): 0% up to £225,000, 6% to £400,000, 7.5% to £750,000, 10% to £1.5 million and 12% above. There’s no first-time buyer relief. Additional homes use a separate higher-rates table starting at 5%.
Worked examples
A £350,000 home in England
Moving home: nothing on the first £125,000, 2% on the next £125,000 (£2,500) and 5% on the last £100,000 (£5,000), so £7,500. As a first-time buyer it’s only 5% of £50,000: £2,500. As a buy-to-let it’s £7,500 plus 5% of £350,000 (£17,500), so £25,000.
The same price in Scotland and Wales
In Scotland the LBTT is £8,350. In Wales the LTT is 6% of £125,000: £7,500.
Why £500,000 matters to first-time buyers in England
At £500,000 a first-time buyer pays £10,000. At £510,000 the relief disappears completely and they pay the standard £15,000 + £500 = £15,500. That £10,000 rise in price costs £5,500 more in tax.
Frequently asked questions
How much is stamp duty on a £300,000 house?
£5,000 for a home mover in England (2% of £125,000 plus 5% of £50,000). First-time buyers pay nothing up to £300,000.
Do first-time buyers pay stamp duty?
In England and Northern Ireland, not on the first £300,000, and 5% between £300,000 and £500,000. Above £500,000 the relief doesn’t apply.
Can I get the second-home surcharge back?
Usually, if you sell your previous main home within 36 months of buying the new one. You claim a refund from HMRC.
When do I pay stamp duty?
Within 14 days of completion in England and Northern Ireland, and within 30 days in Scotland and Wales. Your solicitor or conveyancer usually files the return and pays it for you.
Sources
- GOV.UK: Stamp Duty Land Tax residential rates
- Revenue Scotland: LBTT residential property
- Welsh Government: LTT rates and bands
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