SDLT is paid on transactions in England and Northern Ireland.
| Residential property by natural person (1), (2) |
Non residential property |
| Limit |
Rate (3) |
Limit |
Rate |
| Up to £125,000 |
0% |
Up to £150,000 |
0% |
| £125,001 - £250,000 |
2% |
£150,001 - £250,000 |
2% |
| £250,001 - £925,000 |
5% |
Over £250,000 |
5% |
| £925,001 - £1,500,000 |
10% |
N/A |
N/A |
| Over £1,500,000 |
12% |
N/A |
N/A |
(1) Additional residential property costing £40,000 or more is subject to a 3% additional charge.
(2) First time buyers in England and Northern Ireland paying £300,000 or less for a residential property on or after 22 November 2017 pay no SDLT and 5% between £300,000 and £500,000.
(3) Rates are applied on a graduated basis with a portion of the purchase price within each tier charged at the above rates.
A flat rate of 15% is applied to residential properties held in a 'corporate envelope' costing over £500,000.
There is a higher rate of SDLT that applies to purchases of additional residential property such as a buy to let and a second homes.
LBTT is paid on land and property transactions in Scotland.
| Residential property by natural person (1), (2) |
Non residential property |
| Limit |
Rate (3) |
Limit |
Rate |
| Up to £145,000 |
0% |
Up to £150,000 |
0% |
| £145,001 - £250,000 |
2% |
£150,001 - £250,000 |
1% |
| £250,001 - £325,000 |
5% |
Over £250,000 |
5% |
| £325,001 - £750,000 |
10% |
N/A |
N/A |
| Over £750,000 |
12% |
N/A |
N/A |
(1) Additional residential property costing £40,000 or more is subject to a 4% additional charge (was 3% up to 24 Jan 2019) .
(2) First time buyers in Scotland paying £175,000 or less for a residential property pay no LBTT.(1) Additional residential property costing £40,000 or more is subject to a 4% additional charge (was 3% up to 24 Jan 2019) .
(3) Rates are applied on a graduated basis with a portion of the purchase price within each tier charged at the above rates.
LTT is paid on land and property transactions in Wales.
| Residential property by natural person (1), (2) |
Non residential property |
| Limit |
Rate (3) |
Limit |
Rate |
| Up to £180,000 |
0% |
Up to £150,000 |
0% |
| £180,001 - £250,000 |
3.5% |
£150,001 - £250,000 |
1% |
| £250,001 - £400,000 |
5% |
£250,001 - £1,000,000 |
5% |
| £400,001 - £750,000 |
7.5% |
Over £1,000,000 |
6% |
| £750,001 - £1,500,000 |
10% |
N/A |
N/A |
| Over £1,500,000 |
12% |
N/A |
N/A |
(1) Additional residential property costing £40,000 or more is subject to a 3% additional charge.
(2) Unlike SDLT and LDTT there is no first time buyer relief for buyers of land in Wales.
(3) Rates are applied on a graduated basis with a portion of the purchase price within each tier charged at the above rates.