SDLT vs LBTT vs LTT: stamp duty across the UK
Updated 9 November 2026 · Rates checked against the official sources below
England and Northern Ireland charge Stamp Duty Land Tax (SDLT), Scotland charges Land and Buildings Transaction Tax (LBTT) and Wales charges Land Transaction Tax (LTT). They all work band by band, but the bands, reliefs and surcharges differ.
Same price, different tax (home mover)
| Price | England & NI | Scotland | Wales |
|---|---|---|---|
| £200,000 | £1,500 | £1,100 | £0 |
| £300,000 | £5,000 | £4,600 | £4,500 |
| £500,000 | £15,000 | £23,350 | £18,000 |
| £750,000 | £27,500 | £48,350 | £36,750 |
The main differences
| SDLT | LBTT | LTT | |
|---|---|---|---|
| Tax-free band (mover) | £125,000 | £145,000 | £225,000 |
| First-time buyer relief | 0% to £300k, 5% to £500k | 0% to £175k | None |
| Second homes | +5% on every band | 8% ADS on whole price | Higher rates 5%–17% |
| Non-UK resident surcharge | +2% | None | None |
| Deadline | 14 days | 30 days | 30 days |
| Collected by | HMRC | Revenue Scotland | Welsh Revenue Authority |
The tax depends on where the property is, not where you live.
Try it with your numbers:
Sources
- GOV.UK: SDLT residential rates
- Revenue Scotland: LBTT residential rates
- Welsh Government: LTT rates and bands
General information, not tax or legal advice. Rules can change; check gov.uk or ask a conveyancer, accountant or Acas before you rely on it.