Stamp Duty & LBTT calculator
Enter a property price, choose where it is and your buyer type to see the exact transaction tax due: SDLT for England and Northern Ireland, LBTT for Scotland, with first-time buyer relief and additional property surcharges calculated automatically.
Band breakdown
| Band | Rate | Taxable | Tax |
|---|
Purchase price by tax band
This is an illustration, not legal advice. Transaction tax depends on the exact circumstances of your purchase. Your solicitor will confirm the final figure and handle the return.
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OpenHow this is calculated
- Residential property transaction tax is progressive: each band is charged only on the slice of the purchase price within that band. A higher band does not change the tax on lower portions.
- For England and Northern Ireland (SDLT), the nil-rate band is £125,000. You pay 2% on £125,001–£250,000, 5% on £250,001–£925,000, 10% on £925,001–£1.5m, and 12% above that.
- SDLT first-time buyer relief extends the nil-rate band to £300,000 and charges 5% on £300,001–£500,000. Above £500,000 the relief disappears entirely. Standard rates apply from the first pound.
- For Scotland (LBTT), the nil-rate band is £145,000. First-time buyer relief raises this to £175,000 with no upper price cap. The standard band rates above the nil-rate threshold are the same for both buyer types in Scotland.
- For additional residential properties: in Scotland, the Additional Dwelling Supplement (ADS) is 8% of the full purchase price on top of standard LBTT. In England and NI, a 5% surcharge applies to the full price on top of standard SDLT.
- We multiply each taxable slice by the applicable band rate, sum the results, then add the flat surcharge where applicable. The effective rate is total tax divided by purchase price.
Frequently asked questions
What is Stamp Duty Land Tax (SDLT)?
Stamp Duty Land Tax is a tax on residential property purchases in England and Northern Ireland. It applies progressively: each slice of the purchase price is taxed at the rate for that band only. As of 1 April 2025, the nil-rate threshold returned to £125,000 after a temporary cut ended. Your conveyancing solicitor handles the return and payment, which must reach HMRC within 14 days of completion.
What is LBTT and how does it differ from Stamp Duty?
Land and Buildings Transaction Tax (LBTT) replaced SDLT for Scottish property transactions in April 2015. It is set by the Scottish Parliament and administered by Revenue Scotland. Key differences: the standard nil-rate band is £145,000 (vs £125,000 for SDLT), the first-time buyer nil-rate threshold is £175,000 with no upper price cap (vs £300,000 capped at £500,000 for SDLT), and the additional dwelling surcharge (ADS) is 8% vs 5% for SDLT. The return must be filed with Revenue Scotland within 30 days of completion.
Do first-time buyers pay less tax?
Yes. In England, SDLT first-time buyer relief means no tax on the first £300,000 and 5% on £300,001–£500,000. Above £500,000 the relief disappears and standard rates apply from £1. In Scotland, LBTT relief raises the nil-rate band from £145,000 to £175,000 with no upper price cap, so Scottish first-time buyers at higher values still benefit. Both reliefs require that neither you nor any co-buyer has previously owned residential property anywhere in the world.
What is the Additional Dwelling Supplement (ADS)?
ADS is a Scottish surcharge on purchases of additional residential properties: second homes, buy-to-let investments, and properties bought while you still own another. It's 8% of the full purchase price on top of standard LBTT bands, and applies to properties above £40,000. If you sell your previous main residence within 36 months of buying, you can apply to Revenue Scotland for a full ADS refund.
What is the additional property surcharge in England?
An extra 5% surcharge applies to the full purchase price for buyers acquiring an additional residential property in England or Northern Ireland. The surcharge increased from 3% to 5% in October 2024. If you sell your previous main home within 3 years of completion, you can apply to HMRC for a refund. You pay upfront and reclaim later. There's no way to defer it.
When is the tax due, and who handles it?
Both SDLT and LBTT are due at completion, not at offer or exchange of contracts. Your solicitor or conveyancer handles the return and payment on your behalf. For SDLT the return must reach HMRC within 14 days of completion. For LBTT, Revenue Scotland requires the return within 30 days. The tax liability will appear in your solicitor's completion statement alongside their fees and other purchase costs.
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This calculator is for general guidance only. It does not replace advice from a conveyancing solicitor on your personal circumstances.
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