Sources
- England & NI — GOV.UK: Stamp Duty Land Tax residential rates (bands from 1 April 2025, first-time buyer relief, 5% higher rates, 2% non-resident surcharge; worked examples £295,000 = £4,750 and first-time buyer £500,000 = £10,000).
- England companies — GOV.UK: SDLT for corporate bodies (17% on dwellings over £500,000, reliefs available).
- Scotland — Revenue Scotland: LBTT residential rates and Additional Dwelling Supplement (8% from 5 December 2024).
- Wales — Welsh Government: LTT rates and bands (main rates from 10 October 2022, higher rates from 11 December 2024; worked examples £280,000 = £3,300 and second home £260,000 = £15,950).
What it doesn't cover
Shared ownership, right to buy, multiple dwellings, mixed-use and non-residential property, new leases, linked transactions and other reliefs. For these, use the official calculators on GOV.UK, Revenue Scotland or the Welsh Revenue Authority, or ask your conveyancer.
Disclaimer
General information, not tax advice; check gov.uk. We're not a law firm or tax adviser and we don't accept liability for decisions made using this tool.