England, Northern Ireland, Scotland and Wales · 2026/27
Stamp Duty Rates
In England and Northern Ireland you pay 0% on the first £125,000 of a home, then 2%, 5%, 10% and 12% on each slice above it; Scotland (LBTT) and Wales (LTT) have their own bands, all shown below.
Rates checked 30 October 2026.Spotted an error? Email us.
Quick answers
- What is the stamp duty threshold?
- £125,000 in England and Northern Ireland, £145,000 in Scotland and £225,000 in Wales for a home mover. Below it you pay 0%.
- What do first-time buyers pay?
- In England and Northern Ireland, 0% up to £300,000 on homes up to £500,000. In Scotland the 0% band is £175,000. Wales has no relief.Read more: First-Time Buyer Stamp Duty Calculator
- What about second homes?
- England and Northern Ireland add 5 percentage points to every band, Scotland adds 8% of the whole price, and Wales has its own higher rates table.Read more: Second Home Stamp Duty Calculator
- When did the rates last change?
- The most recent change was on 1 April 2025 (England and Northern Ireland). See "What changed and when" below.
England and Northern Ireland SDLT rates
Stamp Duty Land Tax applies in England and Northern Ireland. Each rate applies only to the part of the price inside its band.
| Part of the price | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| Over £1,500,000 | 12% |
Applies from 1 April 2025. Source: GOV.UK
| Part of the price | Rate |
|---|---|
| Up to £300,000 | 0% |
| £300,001 to £500,000 | 5% |
Applies from 1 April 2025. Source: GOV.UK
| Part of the price | Rate |
|---|---|
| Up to £125,000 | 5% |
| £125,001 to £250,000 | 7% |
| £250,001 to £925,000 | 10% |
| £925,001 to £1,500,000 | 15% |
| Over £1,500,000 | 17% |
Applies from 1 April 2025. Source: GOV.UK
| Part of the price | Rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 to £250,000 | 2% |
| Over £250,000 | 5% |
Source: GOV.UK
Non-UK resident surcharge
If you are not UK resident, you pay 2 percentage points more on every band in England and Northern Ireland, on top of any other rates, including the higher rates for additional homes.
| Part of the price | Rate |
|---|---|
| Up to £125,000 | 2% |
| £125,001 to £250,000 | 4% |
| £250,001 to £925,000 | 7% |
| £925,001 to £1,500,000 | 12% |
| Over £1,500,000 | 14% |
Applies from 1 April 2021. Source: GOV.UK
Scotland LBTT rates
Scotland has Land and Buildings Transaction Tax. First-time buyers get a 0% band up to £175,000. The Additional Dwelling Supplement adds 8% of the whole price when you buy an additional home for £40,000 or more (from 5 December 2024; source: Revenue Scotland).
| Part of the price | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
Applies from 1 April 2021. Source: Revenue Scotland
| Part of the price | Rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 to £250,000 | 1% |
| Over £250,000 | 5% |
Applies from 25 January 2019. Source: Revenue Scotland
Wales LTT rates
Wales has Land Transaction Tax. There is no first-time buyer relief. The higher rates apply when you buy an additional home for £40,000 or more.
| Part of the price | Rate |
|---|---|
| Up to £225,000 | 0% |
| £225,001 to £400,000 | 6% |
| £400,001 to £750,000 | 7.5% |
| £750,001 to £1,500,000 | 10% |
| Over £1,500,000 | 12% |
Applies from 10 October 2022. Source: Welsh Revenue Authority
| Part of the price | Rate |
|---|---|
| Up to £180,000 | 5% |
| £180,001 to £250,000 | 8.5% |
| £250,001 to £400,000 | 10% |
| £400,001 to £750,000 | 12.5% |
| £750,001 to £1,500,000 | 15% |
| Over £1,500,000 | 17% |
Applies from 11 December 2024. Source: Welsh Revenue Authority
| Part of the price | Rate |
|---|---|
| Up to £225,000 | 0% |
| £225,001 to £250,000 | 1% |
| £250,001 to £1,000,000 | 5% |
| Over £1,000,000 | 6% |
Applies from 22 December 2020. Source: Welsh Revenue Authority
Stamp duty changes: what changed and when
Only changes and dates stated on the official pages, newest first.
· England and Northern Ireland
The temporary higher thresholds ended. The 0% band went back from £250,000 to £125,000, and first-time buyer relief went back to 0% up to £300,000 with a £500,000 price limit (from £425,000 and £625,000). The temporary thresholds had applied from 23 September 2022. (GOV.UK)
· Wales
Higher residential rates went up by 1 percentage point in every band, to between 5% and 17% (from 4% to 16%). (Welsh Revenue Authority)
· Scotland
The Additional Dwelling Supplement rose from 6% to 8% of the price, for contracts entered into on or after this date. (Revenue Scotland)
· England and Northern Ireland
The higher rates for additional homes rose from 3% to 5% above the standard rates. (GOV.UK)
· Scotland
The period for selling your previous main residence and avoiding or reclaiming ADS went from 18 months to 36 months. (Revenue Scotland)
· Scotland
The Additional Dwelling Supplement rose from 4% to 6%. (Revenue Scotland)
· Wales
The 0% band for main residential rates rose from £180,000 to £225,000. (Welsh Revenue Authority)
· England and Northern Ireland
A 2% surcharge was added for buyers who are not UK resident. (GOV.UK)
· Scotland
The temporary £250,000 0% band (from 15 July 2020) ended, and the 0% band went back to £145,000. (Revenue Scotland)
· Wales
The 0% band for non-residential property rose from £150,000 to £225,000. (Welsh Revenue Authority)
Questions people ask
What are the stamp duty bands?
In England and Northern Ireland the residential bands are 0% up to £125,000, then 2%, 5%, 10%, 12% on each slice above. Scotland and Wales use their own bands, shown in the tables on this page.
Are stamp duty rates the same across the UK?
No. England and Northern Ireland share Stamp Duty Land Tax. Scotland has Land and Buildings Transaction Tax and Wales has Land Transaction Tax, each with different bands.
What changed in 2025?
On 1 April 2025, in England and Northern Ireland: The temporary higher thresholds ended. The 0% band went back from £250,000 to £125,000, and first-time buyer relief went back to 0% up to £300,000 with a £500,000 price limit (from £425,000 and £625,000). The temporary thresholds had applied from 23 September 2022.
Is there a stamp duty holiday?
No. The temporary higher thresholds in England and Northern Ireland ended when the 1 April 2025 change took effect. The rates in force now are in the tables on this page.
What is higher rate stamp duty?
The extra charge when you buy an additional home: 5 percentage points on every band in England and Northern Ireland, the 8% Additional Dwelling Supplement in Scotland, and the higher rates table in Wales. Read more: Second Home Stamp Duty Calculator
What happens to stamp duty in the Budget?
A Budget can change the rates. For example, on 31 October 2024 the higher rates for additional homes rose from 3% to 5% above the standard rates. We re-check every rate after each UK, Scottish and Welsh Budget.
Do non-UK residents pay more stamp duty?
Yes, in England and Northern Ireland. Buyers who are not UK resident pay 2 percentage points more on every band, on top of any other rates.