Stamp duty rates on the same £300,000 house in England, Scotland and Wales

Buying a home in the UK triggers a different tax depending on where it is. In England it is Stamp Duty Land Tax (SDLT), in Scotland Land and Buildings Transaction Tax (LBTT) and in Wales Land Transaction Tax (LTT). This page prices one imaginary house at £300,000 under each. It covers England, Scotland and Wales; we did not check Northern Ireland. We read GOV.UK, Revenue Scotland and the Welsh Revenue Authority on 4 November 2026, and the figures come from our tested calculator, which we also checked by hand against the bands below.

General information, not tax advice. The Autumn Budget may change these rates, so check the official page before you exchange contracts. Our stamp duty calculator uses the same code and shows each band.

England. GOV.UK sets residential SDLT at 0% up to £125,000, 2% from £125,001 to £250,000, and 5% from £250,001 to £925,000. On £300,000 that is £2,500 on the second band plus £2,500 on the £50,000 above £250,000, so £5,000. First-time buyers pay 0% up to £300,000 and 5% from £300,001 to £500,000, so a £300,000 purchase is nil. GOV.UK also says you usually pay 5% on top of the standard rates if you own another residential property, which adds £15,000.

Scotland. Revenue Scotland lists LBTT at 0% up to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000 and 12% above. On £300,000 that is £2,100 plus £2,500, so £4,600. First-time buyer relief raises the nil-rate band to £175,000, which cuts the bill by £600 to £4,000. For a second home, Revenue Scotland says the Additional Dwelling Supplement (ADS) is 8% of the purchase price for transactions on or after 5 December 2024, which adds £24,000.

Wales. The Welsh Revenue Authority lists main LTT rates, for transactions on or after 10 October 2022, at 0% up to £225,000, 6% to £400,000, 7.5% to £750,000, 10% to £1,500,000 and 12% above. On £300,000 that is 6% of £75,000, so £4,500. For additional dwellings, higher rates apply from 11 December 2024: 5% up to £180,000, 8.5% to £250,000 and 10% to £400,000. That gives £9,000 plus £5,950 plus £5,000, so £19,950.

GOV.UK says the extra 5% in England does not apply if you are replacing your main home and your previous main residence was sold within 36 months of completing your new purchase. Check the equivalent rule for Scotland and Wales on the official pages, because we did not read it there. If you are selling one home and buying another, your timing and the order of completions can change which rate applies, so ask your conveyancer before you exchange.

Rates change. This page gives the position checked on 4 November 2026. If a Budget changes thresholds, the official page is the source of truth, and the calculator is updated afterwards. Use the official calculators from each revenue authority for a figure you will pay.