Which UK property tax applies?

Three systems, four UK nations

Your existing address does not decide which table applies. A buyer living in London who purchases a Scottish home needs an LBTT calculation. A Scottish resident buying in Wales needs an LTT calculation.

Why the same price can mean a different bill

At £300,000, standard residential tax is £5,000 under SDLT, £4,600 under LBTT and £4,500 under LTT. These examples assume individuals, no additional-property charge and no first-time buyer relief. They illustrate the different bands rather than a universal ranking of which country is cheaper.

The comparison changes at other prices and for different buyer categories. Calculate the actual property and circumstances instead of applying a percentage from a nearby purchase.

First-time and additional buyers are treated differently

SDLT first-time buyer relief has a £500,000 purchase-price cap. Scottish first-time buyer relief provides a maximum £600 saving. Wales has no separate first-time buyer relief.

For additional dwellings, SDLT generally adds 5 percentage points where applicable; Scottish ADS is currently 8% of the consideration; Welsh LTT uses a distinct higher-rate schedule. These mechanisms cannot be swapped between calculators.

Choose the right tool and prepare your details

Use the England and Northern Ireland calculator, Scottish calculator or Welsh calculator. Have the full purchase price, intended ownership, previous property interests and relevant completion information available.

Cross-border land, mixed-use purchases, companies, trusts and linked transactions require a more specific assessment. Our tools cover straightforward current residential purchases by individuals. The price-plus-tax figure is a budgeting aid, not a complete completion statement.