Stamp duty across the UK: the same house, three different bills
Property purchase tax is devolved, so an identical purchase is taxed three different ways depending on which side of a border it sits. The gap runs from nothing to tens of thousands of pounds — and which nation is dearest reverses partway up the price scale.
There are four nations but only three taxes. England and Northern Ireland share Stamp Duty Land Tax. Scotland has charged Land and Buildings Transaction Tax since 2015, Wales Land Transaction Tax since 2018. Every table below is for a standard freehold residential purchase in the 2026/27 tax year.
Moving home
You already own no other property, or are replacing your main residence.
| Purchase price | England & NI | Scotland | Wales | Spread |
|---|---|---|---|---|
| £150,000 | £500 | £100 | £0 | £500 |
| £200,000 | £1,500 | £1,100 | £0 | £1,500 |
| £250,000 | £2,500 | £2,100 | £1,500 | £1,000 |
| £300,000 | £5,000 | £4,600 | £4,500 | £500 |
| £350,000 | £7,500 | £8,350 | £7,500 | £850 |
| £400,000 | £10,000 | £13,350 | £10,500 | £3,350 |
| £500,000 | £15,000 | £23,350 | £18,000 | £8,350 |
| £750,000 | £27,500 | £48,350 | £36,750 | £20,850 |
| £1,000,000 | £43,750 | £78,350 | £61,750 | £34,600 |
The interesting part is that the ranking flips. Below about £310,000 Wales is the cheapest place in the UK to buy, because its nil-rate band of £225,000 is the highest anywhere — a £200,000 purchase attracts £0 in Wales against £1,500 in England.
Above roughly £333,000 that reverses completely. Scotland becomes the most expensive and stays there, because its 10% band starts at £325,000 while England's does not begin until £925,000. At £500,000 the difference is £15,000 in England against £23,350 in Scotland. At £1,000,000 it is £43,750 against £78,350.
Nothing about that is hidden — each government publishes its own bands. It is simply that almost nobody puts them next to each other.
First-time buyers
Everyone buying is purchasing their first home.
| Purchase price | England & NI | Scotland | Wales | Spread |
|---|---|---|---|---|
| £200,000 | £0 | £500 | £0 | £500 |
| £250,000 | £0 | £1,500 | £1,500 | £1,500 |
| £300,000 | £0 | £4,000 | £4,500 | £4,500 |
| £350,000 | £2,500 | £7,750 | £7,500 | £5,250 |
| £400,000 | £5,000 | £12,750 | £10,500 | £7,750 |
| £500,000 | £10,000 | £22,750 | £18,000 | £12,750 |
This is where the nations diverge most sharply, and where the assumption that "first-time buyers don't pay stamp duty" does the most damage. It is true in England and Northern Ireland up to £300,000. In Scotland the relief is much smaller — the nil-rate band rises from £145,000 to £175,000, worth at most £600. In Wales there is no first-time buyer relief at all.
At £300,000 a first-time buyer pays £0 in England, £4,000 in Scotland and £4,500 in Wales. Same buyer, same price, same circumstances.
The £500,000 cliff edge
England and Northern Ireland withdraw first-time buyer relief entirely above £500,000 rather than tapering it. A first-time buyer paying exactly £500,000 owes £10,000. One pound more and they owe £15,000 — an extra £5,000 for £1 of extra price.
It is the sharpest threshold in UK property tax and it is worth knowing about before agreeing an offer. If you are negotiating near that line, £500,000 and £500,001 are not the same number.
Second homes and buy-to-let
You will own more than one residential property after the purchase.
| Purchase price | England & NI | Scotland | Wales | Spread |
|---|---|---|---|---|
| £200,000 | £11,500 | £17,100 | £8,700 | £8,400 |
| £300,000 | £20,000 | £28,600 | £16,950 | £11,650 |
| £400,000 | £30,000 | £45,350 | £25,950 | £19,400 |
| £500,000 | £40,000 | £63,350 | £37,450 | £25,900 |
| £750,000 | £65,000 | £108,350 | £66,200 | £43,350 |
Here the three regimes are not just differently priced but differently built. England and Northern Ireland add 5 percentage points to every band. Wales switches to an entirely separate higher-rates table. Scotland charges an 8% Additional Dwelling Supplement on the whole purchase price, not band by band — which is why Scotland is dearest at every price here, including the low ones where it is cheapest for an ordinary buyer.
A £200,000 buy-to-let costs £8,700 in Wales and £17,100 in Scotland. All three only bite from £40,000 upwards.
Why the differences exist
Scotland gained control of property transaction tax under the Scotland Act 2012 and used it from April 2015; Wales followed under the Wales Act 2014, from April 2018. Neither simply copied the existing rates, and each has been adjusted separately at every budget since. Eleven years of independent decisions is why the tables above look so little alike.
The practical consequence is that advice written for one nation is often wrong in another, and most of what circulates online is written for England. If you are buying in Scotland or Wales, check the figure rather than assuming.
Sources
Rates last checked 4 August 2026, for the 2026/27 tax year. Every figure on this page is generated by the calculator linked above, from these sources:
- Stamp Duty Land Tax (SDLT) — HMRC
- Land and Buildings Transaction Tax (LBTT) — Revenue Scotland
- Land Transaction Tax (LTT) — Welsh Revenue Authority
Rates change at budgets, and this page is only as current as the date above. It covers standard freehold residential purchases and does not model the non-resident surcharge, leasehold rent, shared ownership, linked transactions or purchases by companies. It is information, not advice — confirm the figure with your solicitor or conveyancer before relying on it.
Common questions
Why does the same house cost different tax in different parts of the UK?
Because property transaction tax is devolved. Scotland took control of it in 2015 and replaced stamp duty with Land and Buildings Transaction Tax; Wales followed in 2018 with Land Transaction Tax. England and Northern Ireland kept Stamp Duty Land Tax. Each government has set its own thresholds and rates since, and they have drifted apart.
Which nation is cheapest?
It depends entirely on the price. Below roughly £310,000 Wales is cheapest, because its nil-rate band of £225,000 is the highest in the UK. Above roughly £333,000 England and Northern Ireland become cheapest and Scotland the dearest, and the gap widens steadily from there.
Is Northern Ireland separate?
No. Northern Ireland uses Stamp Duty Land Tax on exactly the same terms as England, so the two are shown together throughout. There are four nations but only three tax regimes.
Do first-time buyers get help everywhere?
No, and this is the most commonly misunderstood part. England and Northern Ireland offer the most generous relief. Scotland offers a smaller one. Wales offers none at all — a first-time buyer in Wales pays exactly what a mover pays.
Are these figures official?
The rates come from HMRC, Revenue Scotland and the Welsh Revenue Authority, and the sources are linked at the bottom of this page. The comparison itself is ours: the figures are produced by the same calculator this site publishes, so they can be checked against it directly.
Does this cover second homes and buy-to-let?
Yes, in the third table. All three regimes charge more for an additional property but they do it in structurally different ways, which is why the gap between them is far wider than on an ordinary purchase.