What this page is based on
Trust and data notes
- ReviewedFigures and official sources were substantively reviewed on 19 July 2026. Numerical examples use calculator data version 2026.07.1.
- How to read the figuresOfficial charges and estimate-led costs are shown separately so buyers can see which parts of the total are fixed rules and which parts are planning ranges.
- When to double-checkFigures are guidance only. Buyers should check important numbers with their solicitor, lender or the relevant official authority before making financial decisions.
- Source styleThis page includes official-rate references and linked source notes where applicable.
Official reference points used on this page include HMRC SDLT residential property rates and Revenue Scotland LBTT residential rates and bands.
At a glance
Key facts buyers should know first
England
Stamp Duty Land Tax (SDLT)
Northern Ireland
Stamp Duty Land Tax (SDLT); registration is handled by LPS, not HMLR
Scotland
Land and Buildings Transaction Tax (LBTT)
Wales
Land Transaction Tax (LTT)
Trust note
Official-rate items vs estimate-led items
TrueHomeCosts separates published rates from market-based assumptions so buyers can see which figures are official and which ones are planning estimates.
Official or published-reference items
- SDLT rates
- LBTT rates
- LTT rates
- published higher-rate treatment rules
Estimate-led items
- the wider buying costs around the tax calculation, such as legal fees, surveys and moving costs
How labels are used across the site
Official charge: based on published tax bands or fee scales.
Lender charge: fees tied to mortgage products, valuations or broker work.
Solicitor/conveyancing estimate: legal work and disbursement planning ranges.
Market estimate: surveys, moving, furnishing or other provider-led costs.
Optional cost: useful for planning, but not required on every purchase.
Situation-dependent cost: applies only to some properties or buyer types.
Plan the full picture
Use this guide with the right follow-up pages
Start with the homepage calculator to test your own numbers, then compare this topic with Regional property costs in the UK, How much money do I need to buy a house in the UK?, First-time buyer costs in the UK and Taxes and official fees for buying a home in the UK.
Calculator-derived property-tax examples
The table is generated by the same tax functions used in the homepage calculator.
The table below shows current owner-occupier property-tax examples by jurisdiction, with columns for Price, Scenario, Calculated tax, and Tax name.
| Price | Scenario | Calculated tax | Tax name |
|---|---|---|---|
| £125,000 | England / Northern Ireland home mover | £0 | SDLT |
| £125,000 | Scotland home mover | £0 | LBTT |
| £125,000 | Wales home mover | £0 | LTT |
| £200,000 | England / Northern Ireland home mover | £1,500 | SDLT |
| £200,000 | Scotland home mover | £1,100 | LBTT |
| £200,000 | Wales home mover | £0 | LTT |
| £300,000 | England / Northern Ireland home mover | £5,000 | SDLT |
| £300,000 | Scotland home mover | £4,600 | LBTT |
| £300,000 | Wales home mover | £4,500 | LTT |
| £400,000 | England / Northern Ireland home mover | £10,000 | SDLT |
| £400,000 | Scotland home mover | £13,350 | LBTT |
| £400,000 | Wales home mover | £10,500 | LTT |
| £500,000 | England / Northern Ireland home mover | £15,000 | SDLT |
| £500,000 | Scotland home mover | £23,350 | LBTT |
| £500,000 | Wales home mover | £18,000 | LTT |
| £750,000 | England / Northern Ireland home mover | £27,500 | SDLT |
| £750,000 | Scotland home mover | £48,350 | LBTT |
| £750,000 | Wales home mover | £36,750 | LTT |
On smaller screens, scroll sideways to view every column clearly.
First-time buyer and additional-property treatment
Relief and supplements are jurisdiction-specific. England and Northern Ireland, Scotland and Wales do not share one first-time buyer rule or one additional-property calculation.
The calculator asks for buyer type so it can select the relevant rule set; eligibility should still be confirmed for the actual transaction.
Registration is a separate charge
Property tax and registration are different cost categories. HM Land Registry applies to England and Wales, Registers of Scotland provides the Scottish disposition fee, and Land & Property Services handles Northern Ireland's Land Registry and Registry of Deeds systems.
Northern Ireland is never described as an HM Land Registry charge; its registration systems are administered by Land & Property Services.
Try this in the calculator
Run your own version of this scenario
Use the homepage calculator to change the property price, nation, buyer type and assumption level so you can compare the simple version of the budget with a more realistic one.
Open the calculatorHow official rules are reviewed
Official rules and fee tables were checked on 19 July 2026. Calculator data version 2026.07.1 records the Scottish registration correction and sitewide derivation work.
Check the linked authority before exchange if a tax or registration result is material.
Check the tax within your full buying budget
Run the true cost of buying a house calculator to estimate SDLT, LBTT or LTT alongside deposit, legal fees, surveys and the other upfront costs buyers face.
Go to the calculatorPopular buying-cost examples
See how the deposit and extra costs change at common UK property prices.
Reference points
Official UK guidance
This guide is informed by publicly available UK guidance from official and consumer-support sources where relevant.
- HMRC SDLT residential property rates
- Revenue Scotland LBTT residential rates and bands
- Revenue Scotland Additional Dwelling Supplement guidance
- Welsh Revenue Authority LTT rates and bands
- HM Land Registry registration service fees
- Registers of Scotland registration fees
- Land & Property Services Northern Ireland fee guidance
Content notes
Reviewed and maintained by the TrueHomeCosts research team.
Our guides are built from official UK tax sources, public cost information and typical market price ranges. We separate fixed official charges from variable market estimates so buyers can see which figures are certain and which may change.
Last reviewed: 19 July 2026
Calculator data version: 2026.07.1
This content is for general guidance only and is not financial advice. For more detail, read how our estimates work or learn more about TrueHomeCosts.
FAQ
Questions buyers usually ask
Does Scotland use SDLT?
No. Scotland uses LBTT.
Does Wales use SDLT?
No. Wales uses LTT.
Does HM Land Registry administer Northern Ireland registration?
No. Northern Ireland uses Land & Property Services and its separate registers.
Related guides
Read next
Regional property costs in the UK
Compare regional property-buying costs across England, Northern Ireland, Scotland and Wales, including LBTT, LTT and why the same purchase price creates different totals.
How much money do I need to buy a house in the UK?
Work out how much money you need to buy a house in the UK, including the deposit, upfront fees, property tax, legal costs, surveys, mortgage charges, moving costs and a practical buffer.
First-time buyer costs in the UK
A step-by-step guide to first-time buyer costs in the UK, covering deposits, forgotten fees, Lifetime ISA rules, common mistakes and the real cost of buying a first home.
Taxes and official fees for buying a home in the UK
A guide to taxes and official fees when buying a home in the UK, including land registry fees, HMLR registration fees, council tax considerations and capital gains tax context for second homes.
Cost to buy a £300,000 house in the UK
See calculator-derived cash examples for buying a £300,000 house, including deposit, UK property tax, transaction fees and clearly labelled optional costs.
Sources and checks
These are the main public sources used for official-rate items and checks on this page. Estimate-led costs remain planning ranges rather than government charges.
- HMRC SDLT residential property rates
- Revenue Scotland LBTT residential rates and bands
- Revenue Scotland Additional Dwelling Supplement guidance
- Welsh Revenue Authority LTT rates and bands
- HM Land Registry registration service fees
- Registers of Scotland registration fees
- Land & Property Services Northern Ireland fee guidance