Stamp duty rates and bands
Three taxes, not one. England and Northern Ireland charge SDLT, Scotland charges LBTT and Wales charges LTT, and their bands, reliefs and surcharges are all different.
Stamp duty is charged by slice, so a price that crosses a band edge is only charged the higher rate on the part above it. The reliefs are where the cliffs are. First-time buyer relief in England is withdrawn entirely once the price passes the cap rather than tapering, and the Scottish relief has no cap at all.
These are the figures the calculator on this site applies. It reads the same table this page prints, so a schedule on this page cannot quietly differ from the figure in a report.
The figures feed the land transaction return you file after a purchase, and which return that is depends on where the property is rather than where you live.
Stamp Duty Land Tax
England & Northern Ireland, collected by HMRC, under the Finance Act 2003. Schedules are held from 1 October 2021 onwards, and a transaction before that is refused rather than charged at a rate nobody has checked.
| In force from | Applies to | Until | Rates | Price cap on the relief | Where the figure comes from |
|---|---|---|---|---|---|
| 1 April 2025 | Residential | until changed | nil to £125,000 · 2% to £250,000 · 5% to £925,000 · 10% to £1,500,000 · 12% above that | none | FA 2003 s55 Table A, resumed 1 Apr 2025 when the 2023 Act's temporary thresholds endedNo link is held for this row, so follow the reference by name. |
| 1 April 2025 | First-time buyer relief | until changed | nil to £300,000 · 5% to £500,000 | £500,000 | FA 2003 Sch 6ZA thresholds resumed 1 Apr 2025, £300,000 nil band, cap £500,000No link is held for this row, so follow the reference by name. |
| 31 October 2024 | Higher rates for additional dwellings (FA 2003 Sch 4ZA) | until changed | 5%added to every band | none | Autumn Budget 2024, Sch 4ZA raised to 5 points for effective dates from 31 Oct 2024No link is held for this row, so follow the reference by name. |
| 23 September 2022 | Residential | 31 March 2025 | nil to £250,000 · 5% to £925,000 · 10% to £1,500,000 · 12% above that | none | Stamp Duty Land Tax (Reduction) Act 2023, nil-rate band £250,000, sunset 31 Mar 2025No link is held for this row, so follow the reference by name. |
| 23 September 2022 | First-time buyer relief | 31 March 2025 | nil to £425,000 · 5% to £625,000 | £625,000 | Stamp Duty Land Tax (Reduction) Act 2023, £425,000 nil band, cap £625,000No link is held for this row, so follow the reference by name. |
| 1 October 2021 | Residential | 22 September 2022 | nil to £125,000 · 2% to £250,000 · 5% to £925,000 · 10% to £1,500,000 · 12% above that | none | FA 2003 s55 Table A (standard rates, after the Covid holiday ended 30 Sep 2021)No link is held for this row, so follow the reference by name. |
| 1 October 2021 | Non-residential and mixed use | until changed | nil to £150,000 · 2% to £250,000 · 5% above that | none | FA 2003 s55 Table B (unchanged since 17 Mar 2016)No link is held for this row, so follow the reference by name. |
| 1 October 2021 | First-time buyer relief | 22 September 2022 | nil to £300,000 · 5% to £500,000 | £500,000 | FA 2003 Sch 6ZA, £300,000 nil band, relief withdrawn above £500,000No link is held for this row, so follow the reference by name. |
| 1 October 2021 | Higher rates for additional dwellings (FA 2003 Sch 4ZA) | 30 October 2024 | 3%added to every band | none | FA 2003 Sch 4ZA, 3 percentage points (in force from 1 Apr 2016)No link is held for this row, so follow the reference by name. |
| 1 April 2021 | Non-resident surcharge (FA 2003 Sch 9A) | until changed | 2%added to every band | none | FA 2003 Sch 9A (inserted by FA 2021), 2 points on residential rates from 1 Apr 2021No link is held for this row, so follow the reference by name. |
Land and Buildings Transaction Tax
Scotland, collected by Revenue Scotland, under the Land and Buildings Transaction Tax (Scotland) Act 2013. Schedules are held from 1 April 2021 onwards, and a transaction before that is refused rather than charged at a rate nobody has checked.
| In force from | Applies to | Until | Rates | Price cap on the relief | Where the figure comes from |
|---|---|---|---|---|---|
| 5 December 2024 | Additional Dwelling Supplement (LBTT(S)A 2013 Sch 2A) | until changed | 6%of the whole price | none | Scottish Budget 2025-26 (4 Dec 2024), ADS raised to 6% for effective dates from 5 Dec 2024No link is held for this row, so follow the reference by name. |
| 1 April 2021 | Residential | until changed | nil to £145,000 · 2% to £250,000 · 5% to £325,000 · 10% to £750,000 · 12% above that | none | LBTT(S)A 2013 s24 and the LBTT (Tax Rates and Tax Bands) (Scotland) Order 2015 as amended; in force since the Covid holiday ended 31 Mar 2021No link is held for this row, so follow the reference by name. |
| 1 April 2021 | Non-residential and mixed use | until changed | nil to £150,000 · 1% to £250,000 · 5% above that | none | LBTT(S)A 2013 s24, non-residential rates in force since 25 Jan 2019No link is held for this row, so follow the reference by name. |
| 1 April 2021 | First-time buyer relief | until changed | nil to £175,000 · 2% to £250,000 · 5% to £325,000 · 10% to £750,000 · 12% above that | no upper limit | LBTT (First-Time Buyer Relief) (Scotland) Order 2018, nil band £175,000, no price capNo link is held for this row, so follow the reference by name. |
| 1 April 2021 | Additional Dwelling Supplement (LBTT(S)A 2013 Sch 2A) | 4 December 2024 | 4%of the whole price | none | LBTT(S)A 2013 Sch 2A, ADS 4% (in force from 25 Jan 2019)No link is held for this row, so follow the reference by name. |
Land Transaction Tax
Wales, collected by Welsh Revenue Authority, under the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017. Schedules are held from 10 October 2022 onwards, and a transaction before that is refused rather than charged at a rate nobody has checked.
| In force from | Applies to | Until | Rates | Price cap on the relief | Where the figure comes from |
|---|---|---|---|---|---|
| 11 December 2024 | Higher residential rates (LTTA 2017 s24) | until changed | 5% to £180,000 · 8.5% to £250,000 · 10% to £400,000 · 12.5% to £750,000 · 15% to £1,500,000 · 17% above that | none | Welsh Government Draft Budget 2025-26 (10 Dec 2024), every higher-rate band +1 point for effective dates from 11 Dec 2024No link is held for this row, so follow the reference by name. |
| 10 October 2022 | Residential | until changed | nil to £225,000 · 6% to £400,000 · 7.5% to £750,000 · 10% to £1,500,000 · 12% above that | none | LTTA 2017 s24; main residential rates in force for effective dates from 10 Oct 2022No link is held for this row, so follow the reference by name. |
| 10 October 2022 | Non-residential and mixed use | until changed | nil to £225,000 · 1% to £250,000 · 5% to £1,000,000 · 6% above that | none | LTTA 2017 s24, non-residential rates in force since 22 Dec 2020No link is held for this row, so follow the reference by name. |
| 10 October 2022 | Higher residential rates (LTTA 2017 s24) | 10 December 2024 | 4% to £180,000 · 7.5% to £250,000 · 9% to £400,000 · 11.5% to £750,000 · 14% to £1,500,000 · 16% above that | none | LTTA 2017 s24, higher residential rates in force since 22 Dec 2020No link is held for this row, so follow the reference by name. |
A surcharge for an additional dwelling and the non-resident surcharge stack on top of the table above, and in Scotland the supplement is a flat percentage of the whole price rather than points added to each band.
Every row here carries the source the figure was read from. A row that carries none is not printed, and a short line says which year was left out instead. That is deliberate. A rate with nothing behind it is the one most likely to be wrong and the hardest for a reader to check.