Rate history
Every ruleset on record for each nation, with its effective dates. Buyers who exchanged under earlier rules, and conveyancers checking past transactions, need the ruleset that applied on the transaction date, not today's rate.
SDLT — England & Northern Ireland
| Effective from | Effective to | Legislation |
|---|---|---|
| 2025-04-01 | Current | Finance Act 2003 Sch 4ZA; Autumn Budget 2024 (31 October 2024 surcharge change) |
LBTT — Scotland
| Effective from | Effective to | Legislation |
|---|---|---|
| 2024-12-05 | Current | Land and Buildings Transaction Tax (Scotland) Act 2013; Scottish Budget 2025-26 (ADS increase effective 5 December 2024) |
LTT — Wales
| Effective from | Effective to | Legislation |
|---|---|---|
| 2024-12-11 | Current | Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017; Welsh Government Written Statement of 10 December 2024 (higher rates change effective 11 December 2024) |
Current rates for all three nations.
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