Stamp duty rates
Current property transaction tax rates for England, Northern Ireland, Scotland and Wales, sourced directly from HMRC, Revenue Scotland and the Welsh Revenue Authority — the same rates this site's calculator uses, never a separate copy.
SDLT — England & Northern Ireland
| Band | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 – £250,000 | 2% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1,500,000 | 10% |
| Above £1,500,000 | 12% |
Full SDLT rates for England & Northern Ireland, including first-time-buyer relief and surcharges.
LBTT — Scotland
| Band | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| Above £750,000 | 12% |
Full LBTT rates for Scotland, including first-time-buyer relief and surcharges.
LTT — Wales
| Band | Rate |
|---|---|
| Up to £225,000 | 0% |
| £225,001 – £400,000 | 6% |
| £400,001 – £750,000 | 7.5% |
| £750,001 – £1,500,000 | 10% |
| Above £1,500,000 | 12% |
Full LTT rates for Wales, including first-time-buyer relief and surcharges.
Compare across nations
Rate history — every ruleset on record, with effective dates.
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