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How does stamp duty work in England, Scotland and Wales? (2026)

Published 6 September 202611 min readReviewed July 18, 2026 (2026-07-18)

Real EstateUKstamp dutySDLTLBTTLTT

Three nations, three taxes, one buyer question. Here are the published residential tables and what ToolLabz does — and does not — model.

Key takeaways

  • England/NI, Scotland and Wales use different taxes and different first-time buyer rules.
  • Additional property is a surcharge or a separate rate table, not a second URL.
  • Stamp duty is cash-to-complete, not an annual yield cost.
By Toollabz Editorial · Published 6 September 2026

“Stamp duty” is everyday language for three different residential property taxes. England and Northern Ireland charge Stamp Duty Land Tax (SDLT). Scotland charges Land and Buildings Transaction Tax (LBTT). Wales charges Land Transaction Tax (LTT). The Stamp Duty Calculator UK keeps those modes on one page so you do not need five near-duplicate tools.

How SDLT works in England and Northern Ireland

You pay SDLT on slices of the price, not on the whole price at the top rate. From 1 April 2025 the standard residential table is 0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5 million and 12% above that. GOV.UK’s own example for a £295,000 purchase is £4,750. Source: GOV.UK residential SDLT rates.

First-time buyers (everyone on the purchase must qualify) pay 0% up to £300,000 and 5% from £300,001 to £500,000. If the price is over £500,000 the relief is withdrawn in full and standard rates apply to the whole price. Additional residential property usually adds 5 percentage points on every band when the price is £40,000 or more. Non-UK residents usually add a further 2% of the price.

LBTT in Scotland

The Scottish Budget 2026-27 kept residential LBTT bands: 0% to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000 and 12% above. First-time buyer relief raises the nil-rate band to £175,000. Additional Dwelling Supplement stays at 8% of the whole price on relevant purchases of £40,000 or more, and it blocks first-time buyer relief. Source: Scottish Budget 2026 to 2027, Chapter 2.

Land Transaction Tax in Wales

Main residential LTT (from 10 October 2022) is 0% to £225,000, 6% to £400,000, 7.5% to £750,000, 10% to £1.5 million and 12% above. GOV.WALES’s £280,000 example is £3,300. There is no separate first-time buyer relief. Additional property uses a higher-rate table; from 11 December 2024 that starts at 5% on the first £180,000. Source: GOV.WALES LTT rates and bands.

How much cash do you need?

Tax is calculated on the price. Cash at completion is usually deposit plus tax, plus conveyancing, surveys and any broker fee. The calculator adds only the deposit you type. A 10% deposit on the GOV.UK £295,000 example is £29,500; with £4,750 SDLT the modelled cash required is £34,250 before legal costs.

Buy-to-let: do not put stamp duty in annual yield

Stamp duty is a purchase cost. The UK rental yield calculator treats annual costs as recurring fees, insurance and maintenance. Put SDLT, LBTT or LTT into cash-to-complete, then measure yield on rent versus price. Additional-property surcharges are why a second home and a moving-home purchase are different questions.

Official calculators still win at exchange

ToolLabz does not file returns. Before you exchange, use the HMRC SDLT calculator for England and NI, and the Scottish and Welsh government calculators for those nations. Shared ownership, linked purchases, companies and lease NPV rent are out of scope here.

References & further reading

Frequently asked questions

Is stamp duty the same across the UK?
No. SDLT, LBTT and LTT are separate taxes with their own bands and reliefs.
Do first-time buyers pay stamp duty?
In England and NI, relief applies up to £500,000 with 0% on the first £300,000. Scotland raises the nil-rate band to £175,000. Wales has no separate first-time buyer relief.
What is SDLT versus LBTT?
SDLT is England and Northern Ireland. LBTT is Scotland. They are not interchangeable.
Should I create a separate stamp duty calculator for each nation?
No. Same intent, one tool with a nation selector.

Jump from reading to calculating: open a tool, enter your own inputs, and keep the article open in another tab if you want the narrative side by side with the numbers.

How stamp duty works in England, Scotland and Wales (2026) | Toollabz - Free Online Tools | Toollabz