Every residential property-transaction tax band in the UK for 2026/27, in one place. Figures verified against gov.uk, Revenue Scotland and gov.wales in October 2026.
England & Northern Ireland — SDLT
Standard residential
| Portion of price | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 – £250,000 | 2% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1,500,000 | 10% |
| Over £1,500,000 | 12% |
First-time buyer relief
| Portion of price | Rate |
|---|---|
| Up to £300,000 | 0% |
| £300,001 – £500,000 | 5% |
| Over £500,000 | No relief |
Additional dwellings (second homes / buy-to-let)
| Portion of price | Rate |
|---|---|
| Up to £125,000 | 5% |
| £125,001 – £250,000 | 7% |
| £250,001 – £925,000 | 10% |
| £925,001 – £1,500,000 | 15% |
| Over £1,500,000 | 17% |
Non-UK residents add 2% to whichever rates apply.
Scotland — LBTT
| Portion of price | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| Over £750,000 | 12% |
First-time buyers: nil band raised to £175,000 (max relief £600). Second homes: 8% ADS on the full price (£40,000+).
Wales — LTT
Main rates
| Portion of price | Rate |
|---|---|
| Up to £225,000 | 0% |
| £225,001 – £400,000 | 6% |
| £400,001 – £750,000 | 7.5% |
| £750,001 – £1,500,000 | 10% |
| Over £1,500,000 | 12% |
Higher rates
| Portion of price | Rate |
|---|---|
| Up to £180,000 | 5% |
| £180,001 – £250,000 | 8.5% |
| £250,001 – £400,000 | 10% |
| £400,001 – £750,000 | 12.5% |
| £750,001 – £1,500,000 | 15% |
| Over £1,500,000 | 17% |
What changed recently
April 2025: England’s nil-rate band fell £250,000 → £125,000; first-time buyer relief shrank (£425,000 → £300,000 band, £625,000 → £500,000 cap).
31 October 2024: England’s additional-dwelling surcharge rose 3% → 5%.
5 December 2024: Scotland’s ADS rose 6% → 8%.
11 December 2024: Wales introduced its current higher-rate LTT table.
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Rates verified: October 2026 · Sources: gov.uk, Revenue Scotland, gov.wales. Estimates for guidance only — not financial or legal advice.