Stamp Duty Rates
On this page we list the Stamp Duty Land Tax (SDLT) rates, the Land and Buildings Transaction Tax (LBTT) rates, and the Land Transaction Tax (LTT) rates.
These are the rates we used to create our popular UK Stamp Duty Calculator that calculates land taxes in the United Kingdom.
Stamp Duty Land Tax (SDLT)
Stamp Duty Land Tax (SDLT) is used in England and Northern Ireland and is calculated based on the following rates:
Main Residence
From £0 to £125,000 = 0%
£125,001 to £250,000 = 2%
£250,001 to £925,000 = 5%
£925,001 to £1,500,000 = 10%
£1,500,001 and above = 12%
Second Home
From £0 to £40,000 = 0%
£40,001 to £125,000 = 3% of full price
£125,001 to £250,000 = 5%
£250,001 to £925,000 = 8%
£925,001 to £1,500,000 = 13%
£1,500,001 and above = 15%
Stamp Duty Land Tax was temporarily reduced (Stamp Duty Holiday) due to Covid-19 from 8 July 2020 to 31 March 2021. Below are the temporary rates:
Main Residence
From £0 to £500,000 = 0%
£500,001 to £925,000 = 5%
£925,001 to £1,500,000 = 10%
£1,500,001 and above = 12%
Second Home
From £0 to £40,000 = 0%
£40,001 to £500,000 = 3% of full price
£500,001 to £925,000 = 8%
£925,001 to £1,500,000 = 13%
£1,500,001 and above = 15%
Land and Buildings Transaction Tax (LBTT)
Land and Buildings Transaction Tax (LBTT) is used in Scotland and is calculated based on the following rates:
Main Residence
From £0 to £145,000 = 0%
£145,001 to £250,000 = 2%
£250,001 to £325,000 = 5%
£325,001 to £750,000 = 10%
£750,001 and above = 12%
Second Home
From £0 to £40,000 = 0%
£40,001 to £145,000 = 3% of full price
£145,001 to £250,000 = 5%
£250,001 to £325,000 = 8%
£325,001 to £750,000 = 13%
£750,001 and above = 15%
The Land and Buildings Transaction Tax was temporarily reduced (Stamp Duty Holiday) due to Covid-19 from 8 July 2020 to 31 March 2021. Below are the temporary rates:
Main Residence
From £0 to £250,000 = 0%
£250,001 to £325,000 = 5%
£325,001 to £750,000 = 10%
£750,001 and above = 12%
Second Home
From £0 to £40,000 = 0%
£40,001 to £250,000 = 4% of full price
£250,001 to £325,000 = 9%
£325,001 to £750,000 = 14%
£750,001 and above = 16%
Land Transaction Tax (LTT)
Land Transaction Tax (LTT) is used in Wales and is calculated based on the following rates:
Main Residence
From £0 to £180,000 = 0%
£180,001 to £250,000 = 3.5%
£250,001 to £400,000 = 5%
£400,001 to £750,000 = 7.5%
£700,001 to £1,500,000 = 10%
£1,500,001 and above = 12%
Second Residence
From £0 to £40,000 = 0%
£40,001 to £180,000 = 3% of full price
£180,001 to £250,000 = 6.5%
£250,001 to £400,000 = 8%
£400,001 to £750,000 = 10.5%
£750,001 to £1,500,000 = 13%
£1,500,001 and above = 15%
The Land Transaction Tax was temporarily reduced (Stamp Duty Holiday) due to Covid-19 from 8 July 2020 to 31 March 2021. Below are the temporary rates:
Main Residence
From £0 to £250,000 = 0%
£250,001 to £400,000 = 5%
£400,001 to £750,000 = 7.5%
£750,001 to £1,500,000 = 10%
£1,500,001 and above = 12%
Second Home
From £0 to £40,000 = 0%
£40,001 to £180,000 = 4% of full price
£180,001 to £250,000 = 7.5%
£250,001 to £400,000 = 9%
£400,001 to £750,000 = 11.5%
£750,001 to £1,500,000 = 14%
£1,500,001 and above = 16%