Stamp Duty Comparison Table — SDLT vs LBTT vs LTT
Compare stamp duty costs across all three UK nations for every property price from £125,000 to £2,000,000. The cheapest region is highlighted in green for each row. First-time buyer SDLT relief (England) is shown separately.
| Property Price | SDLT (England) | LBTT (Scotland) | LTT (Wales) | FTB SDLT | Cheapest |
|---|---|---|---|---|---|
| £125,000 | £0 | £0 | £0 | £0 | England |
| £150,000 | £500 | £100 | £0 | £0 | Wales |
| £175,000 | £1,000 | £600 | £0 | £0 | Wales |
| £200,000 | £1,500 | £1,100 | £0 | £0 | Wales |
| £225,000 | £2,000 | £1,600 | £0 | £0 | Wales |
| £250,000 | £2,500 | £2,100 | £1,500 | £0 | Wales (£1,500) |
| £275,000 | £3,750 | £3,350 | £3,000 | £0 | Wales (£3,000) |
| £300,000 | £5,000 | £4,600 | £4,500 | £0 | Wales (£4,500) |
| £325,000 | £6,250 | £5,850 | £6,000 | £1,250 | Scotland (£5,850) |
| £350,000 | £7,500 | £8,350 | £7,500 | £2,500 | England (£7,500) |
| £375,000 | £8,750 | £10,850 | £9,000 | £3,750 | England (£8,750) |
| £400,000 | £10,000 | £13,350 | £10,500 | £5,000 | England (£10,000) |
| £425,000 | £11,250 | £15,850 | £12,375 | £6,250 | England (£11,250) |
| £450,000 | £12,500 | £18,350 | £14,250 | £7,500 | England (£12,500) |
| £475,000 | £13,750 | £20,850 | £16,125 | £8,750 | England (£13,750) |
| £500,000 | £15,000 | £23,350 | £18,000 | £10,000 | England (£15,000) |
| £525,000 | £16,250 | £25,850 | £19,875 | N/A | England (£16,250) |
| £550,000 | £17,500 | £28,350 | £21,750 | N/A | England (£17,500) |
| £575,000 | £18,750 | £30,850 | £23,625 | N/A | England (£18,750) |
| £600,000 | £20,000 | £33,350 | £25,500 | N/A | England (£20,000) |
| £625,000 | £21,250 | £35,850 | £27,375 | N/A | England (£21,250) |
| £650,000 | £22,500 | £38,350 | £29,250 | N/A | England (£22,500) |
| £675,000 | £23,750 | £40,850 | £31,125 | N/A | England (£23,750) |
| £700,000 | £25,000 | £43,350 | £33,000 | N/A | England (£25,000) |
| £725,000 | £26,250 | £45,850 | £34,875 | N/A | England (£26,250) |
| £750,000 | £27,500 | £48,350 | £36,750 | N/A | England (£27,500) |
| £775,000 | £28,750 | £51,350 | £39,250 | N/A | England (£28,750) |
| £800,000 | £30,000 | £54,350 | £41,750 | N/A | England (£30,000) |
| £825,000 | £31,250 | £57,350 | £44,250 | N/A | England (£31,250) |
| £850,000 | £32,500 | £60,350 | £46,750 | N/A | England (£32,500) |
| £875,000 | £33,750 | £63,350 | £49,250 | N/A | England (£33,750) |
| £900,000 | £35,000 | £66,350 | £51,750 | N/A | England (£35,000) |
| £925,000 | £36,250 | £69,350 | £54,250 | N/A | England (£36,250) |
| £950,000 | £38,750 | £72,350 | £56,750 | N/A | England (£38,750) |
| £975,000 | £41,250 | £75,350 | £59,250 | N/A | England (£41,250) |
| £1,000,000 | £43,750 | £78,350 | £61,750 | N/A | England (£43,750) |
| £1,025,000 | £46,250 | £81,350 | £64,250 | N/A | England (£46,250) |
| £1,050,000 | £48,750 | £84,350 | £66,750 | N/A | England (£48,750) |
| £1,075,000 | £51,250 | £87,350 | £69,250 | N/A | England (£51,250) |
| £1,100,000 | £53,750 | £90,350 | £71,750 | N/A | England (£53,750) |
| £1,125,000 | £56,250 | £93,350 | £74,250 | N/A | England (£56,250) |
| £1,150,000 | £58,750 | £96,350 | £76,750 | N/A | England (£58,750) |
| £1,175,000 | £61,250 | £99,350 | £79,250 | N/A | England (£61,250) |
| £1,200,000 | £63,750 | £102,350 | £81,750 | N/A | England (£63,750) |
| £1,225,000 | £66,250 | £105,350 | £84,250 | N/A | England (£66,250) |
| £1,250,000 | £68,750 | £108,350 | £86,750 | N/A | England (£68,750) |
| £1,275,000 | £71,250 | £111,350 | £89,250 | N/A | England (£71,250) |
| £1,300,000 | £73,750 | £114,350 | £91,750 | N/A | England (£73,750) |
| £1,325,000 | £76,250 | £117,350 | £94,250 | N/A | England (£76,250) |
| £1,350,000 | £78,750 | £120,350 | £96,750 | N/A | England (£78,750) |
| £1,375,000 | £81,250 | £123,350 | £99,250 | N/A | England (£81,250) |
| £1,400,000 | £83,750 | £126,350 | £101,750 | N/A | England (£83,750) |
| £1,425,000 | £86,250 | £129,350 | £104,250 | N/A | England (£86,250) |
| £1,450,000 | £88,750 | £132,350 | £106,750 | N/A | England (£88,750) |
| £1,475,000 | £91,250 | £135,350 | £109,250 | N/A | England (£91,250) |
| £1,500,000 | £93,750 | £138,350 | £111,750 | N/A | England (£93,750) |
| £1,525,000 | £96,750 | £141,350 | £114,750 | N/A | England (£96,750) |
| £1,550,000 | £99,750 | £144,350 | £117,750 | N/A | England (£99,750) |
| £1,575,000 | £102,750 | £147,350 | £120,750 | N/A | England (£102,750) |
| £1,600,000 | £105,750 | £150,350 | £123,750 | N/A | England (£105,750) |
| £1,625,000 | £108,750 | £153,350 | £126,750 | N/A | England (£108,750) |
| £1,650,000 | £111,750 | £156,350 | £129,750 | N/A | England (£111,750) |
| £1,675,000 | £114,750 | £159,350 | £132,750 | N/A | England (£114,750) |
| £1,700,000 | £117,750 | £162,350 | £135,750 | N/A | England (£117,750) |
| £1,725,000 | £120,750 | £165,350 | £138,750 | N/A | England (£120,750) |
| £1,750,000 | £123,750 | £168,350 | £141,750 | N/A | England (£123,750) |
| £1,775,000 | £126,750 | £171,350 | £144,750 | N/A | England (£126,750) |
| £1,800,000 | £129,750 | £174,350 | £147,750 | N/A | England (£129,750) |
| £1,825,000 | £132,750 | £177,350 | £150,750 | N/A | England (£132,750) |
| £1,850,000 | £135,750 | £180,350 | £153,750 | N/A | England (£135,750) |
| £1,875,000 | £138,750 | £183,350 | £156,750 | N/A | England (£138,750) |
| £1,900,000 | £141,750 | £186,350 | £159,750 | N/A | England (£141,750) |
| £1,925,000 | £144,750 | £189,350 | £162,750 | N/A | England (£144,750) |
| £1,950,000 | £147,750 | £192,350 | £165,750 | N/A | England (£147,750) |
| £1,975,000 | £150,750 | £195,350 | £168,750 | N/A | England (£150,750) |
| £2,000,000 | £153,750 | £198,350 | £171,750 | N/A | England (£153,750) |
Understanding stamp duty across the UK
When you buy a property in the UK, you pay a transaction tax to the relevant government. The name, rates, and thresholds differ depending on which nation the property is in:
SDLT — Stamp Duty Land Tax (England & Northern Ireland)
SDLT is charged by HMRC on property purchases in England and Northern Ireland. The nil-rate band is £125,000, with progressive rates of 2%, 5%, 10%, and 12% above that. First-time buyers pay nothing on the first £300,000 (for properties up to £500,000). An additional 5% surcharge applies to second homes and buy-to-let properties, plus 2% for non-UK residents.
LBTT — Land and Buildings Transaction Tax (Scotland)
LBTT replaced SDLT in Scotland in April 2015. The nil-rate band is £145,000 — higher than England. Rates run at 2%, 5%, 10%, and 12%. First-time buyers get relief up to £175,000. Scotland charges an 8% Additional Dwelling Supplement (ADS) on second homes, the highest in the UK.
LTT — Land Transaction Tax (Wales)
LTT replaced SDLT in Wales in April 2018. Wales has the highest nil-rate band at £225,000, making it the cheapest for lower-value properties. Rates are 6%, 7.5%, 10%, and 12%. Wales does not offer any first-time buyer relief. The higher rates surcharge for additional properties is 4%.
Key patterns in the comparison
- Below £225,000: Wales is cheapest as its nil-rate band covers the entire price. Scotland is second cheapest with its £145,000 threshold.
- £225,000 to £400,000: The picture becomes mixed. Wales’s 6% rate above £225,000 is higher than England’s 2% and 5% bands, so England can be cheaper.
- Above £750,000: All three nations converge at 10–12% for the highest bands, but the path there differs.
- First-time buyers: England offers the best relief (nothing up to £300,000), but only for properties costing £500,000 or less. Scotland’s FTB relief raises the nil-rate to £175,000. Wales offers no FTB relief at all.
Additional property surcharges
If you already own a property and are buying an additional one (second home, buy-to-let), a surcharge is added to every band:
- England & NI: 5% surcharge (increased from 3% in October 2024)
- Scotland: 8% ADS (Additional Dwelling Supplement)
- Wales: 4% higher rates surcharge