{ "table": "land-transfer-tax-calculator-rules", "schema": 1, "version": "2026-11-11.1", "title": "Property transfer taxes on a home purchase: France (droits de mutation à titre onéreux) and the United Kingdom (SDLT, LBTT, LTT)", "doc": "Rule table read by the land-transfer-tax-calculator handler (ctx.data['land-transfer-tax-calculator-rules']). Rates are percentage points (5 means 5 %); amounts are in the country's currency (EUR for FR, GBP for GB). A band list is a list of {up_to, rate}: each slice of the price up to `up_to` (null for the top band) and above the previous band's `up_to` is taxed at `rate`, and the slices are added. France: the departmental duty (taxe de publicité foncière or droit d'enregistrement) at the department's rate, the communal tax and the State's assessment and collection levy, each rounded to the nearest euro on a base rounded to the nearest euro (CGI art. 1724), with a minimum collection of 25 € (CGI art. 674); departmental rates come from the DGFiP table of rates applicable on 1 June 2026. United Kingdom: SDLT in England and Northern Ireland (total rounded down to the pound), LBTT and the Additional Dwelling Supplement in Scotland, LTT in Wales, for residential property bought by individuals. Table-level valid_from/valid_until bound the period this version may be relied on: departments' deliberations notified between 16 April and 30 November 2026 take effect on 1 January 2027, and UK rates change at a Budget, so the table must be checked again before 1 January 2027. Block-level valid_from is the date the values took effect (null: not verified for this table); valid_until null means in force until changed. source_url is the primary official source, source_date that source's own date (or the date it was read when it shows none), retrieved the date the value was read there.", "reviewed_on": "2026-11-11", "reviewed_by": "apps agent (land-transfer-tax-calculator): every value read at its official source on 2026-11-11; owner review pending", "valid_from": "2026-11-11", "valid_until": "2026-12-31", "locale_country": { "fr-FR": "FR", "en-GB": "GB" }, "countries": { "FR": { "currency": "EUR", "scope": "Purchase of a home (logement) in France, existing (ancien) or new and subject to VAT (neuf, VEFA). Not covered: commercial premises (and the 0.6 % Île-de-France regional tax on offices, shops and storage), land, the optional departmental reductions for occupied homes sold in lots (art. 1594 F sexies), the departmental abatement of art. 1594 F ter (pointed out, not applied), social-housing and other exemptions, the contribution de sécurité immobilière and the notary's fees.", "rounding": { "rule": "The base is rounded to the nearest euro and each duty with its own accounting allocation (departmental duty, communal tax, State levy) is rounded to the nearest euro; a fraction of 0.50 counts as 1.", "legal_basis": "CGI, art. 1724", "valid_from": null, "valid_until": null, "source_url": "https://bofip.impots.gouv.fr/bofip/2030-PGP.html/identifiant=BOI-ENR-DG-30-20131223", "source_date": "2013-12-23", "retrieved": "2026-11-11" }, "minimum_collection": { "amount": 25, "rule": "All proportional duties due on a deed or a transfer together cannot be less than 25 €.", "legal_basis": "CGI, art. 674", "valid_from": null, "valid_until": null, "source_url": "https://bofip.impots.gouv.fr/bofip/2030-PGP.html/identifiant=BOI-ENR-DG-30-20131223", "source_date": "2013-12-23", "retrieved": "2026-11-11" }, "existing": { "doc": "Bien ancien: departmental duty at the department's rate on the base, the communal tax (or the departmental equalisation fund's tax, same rate) on the same base, and the State levy as a percentage of the departmental duty.", "commune_rate": 1.2, "collection_fee_rate": 2.37, "legal_basis": "CGI art. 1594 D (departmental rate, 1,20 % to 4,50 %), art. 1584 and 1595 bis (communal tax 1,20 %), art. 1647 V a (State levy 2,37 %)", "valid_from": null, "valid_until": null, "source_url": "https://www.impots.gouv.fr/particulier/questions/jachete-un-bien-immobilier-quaurai-je-payer-comme-frais-au-notaire", "source_date": "2026-07-17", "retrieved": "2026-11-11", "see_also": [ "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000053562192", "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030024636", "https://bofip.impots.gouv.fr/bofip/3311-PGP.html/identifiant=BOI-ENR-DMTOI-10-20-20260617" ] }, "new_build": { "doc": "Bien neuf (sold off-plan, or completed five years ago or less and sold by a VAT-registered seller, art. 1594 F quinquies A; BOI-ENR-DMTOI-10-40): departmental duty at the reduced rate of 0.70 % whatever the department, no communal tax, State levy of 2.14 % of the departmental duty.", "department_rate": 0.7, "collection_fee_rate": 2.14, "legal_basis": "CGI art. 1594 F quinquies (0,70 %), art. 1647 V b (2,14 %)", "valid_from": null, "valid_until": null, "source_url": "https://www.impots.gouv.fr/particulier/questions/jachete-un-bien-immobilier-quaurai-je-payer-comme-frais-au-notaire", "source_date": "2026-07-17", "retrieved": "2026-11-11", "worked_example": "100 000 € neuf : 700 € de taxe de publicité foncière + 15 € de frais d'assiette (+ 100 € de contribution de sécurité immobilière, not a transfer duty)", "see_also": [ "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000053562192", "https://bofip.impots.gouv.fr/bofip/3311-PGP.html/identifiant=BOI-ENR-DMTOI-10-20-20260617" ] }, "raised_rate": { "doc": "Departments may raise the rate of art. 1594 D above 4.50 % and up to 5 % for deeds signed from 1 April 2025 to 31 March 2028. The raised rate does not apply when the home is the buyer's first property (no main residence owned in the previous two years, CCH art. L. 31-10-3) and becomes their main residence: the art. 1594 D rate applies instead.", "max_rate": 5, "deeds_until": "2028-03-31", "legal_basis": "Loi n° 2025-127 du 14 février 2025, art. 116 (modifié par la loi n° 2026-103 du 19 février 2026, art. 121)", "valid_from": "2025-04-01", "valid_until": "2028-03-31", "source_url": "https://bofip.impots.gouv.fr/bofip/3311-PGP.html/identifiant=BOI-ENR-DMTOI-10-20-20260617", "source_date": "2026-06-17", "retrieved": "2026-11-11", "see_also": [ "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000053546651" ] }, "first_property_reduction": { "doc": "Art. 1594 F septies: a department may reduce the art. 1594 D rate (or exempt) for a buyer's first property, on condition that the buyer undertakes to make it their main residence, exclusively and continuously, for at least five years. Only Savoie applies it on 1 June 2026 (4.00 %).", "commitment_years": 5, "legal_basis": "CGI, art. 1594 F septies", "valid_from": null, "valid_until": null, "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000054373157", "source_date": "2026-07-01", "retrieved": "2026-11-11" }, "commune_exceptions": { "doc": "Communes that voted the reduced communal tax of art. 1584 bis, which applies only to an occupied home sold in lots with the tenant's right of pre-emption when the buyer undertakes to let it for at least six years, and the exemption of art. 1584 ter, which applies only to transfers of shares in SCI de capitalisation. Neither concerns an ordinary home purchase: the calculator keeps 1.20 % and points the reduced rate out.", "rental_commitment_years": 6, "legal_basis": "CGI art. 1584 bis (reduced rate, not below 0,5 %), art. 1584 ter (exemption)", "items": [ { "department": "971", "commune": "Lamentin", "rate": 0.7 }, { "department": "976", "commune": "Tsingoni", "rate": 0.5 } ], "valid_from": "2026-06-01", "valid_until": "2026-12-31", "source_url": "https://www.impots.gouv.fr/sites/default/files/media/1_metier/3_partenaire/notaires/dmto/dmto_2026-06.pdf", "source_date": "2026-06-01", "retrieved": "2026-11-11", "see_also": [ "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006306346", "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006306347" ] }, "departments": { "doc": "Rates applicable on 1 June 2026, from the DGFiP table. rate: the rate voted under art. 1594 D (the rate for a first-time buyer's main residence where the department raised its rate). raised_rate: the rate voted under art. 116 of the 2025 finance law (null: not raised). first_property_rate: the reduced rate of art. 1594 F septies. zrr_abatement: the abatement of art. 1594 F ter on homes and garages, limited under its 5th paragraph to acquisitions in France Ruralités Revitalisation zones (the successors of the rural revitalisation zones since 1 July 2024; not applied). lots_rate: the reduced rate of art. 1594 F sexies for occupied homes sold in lots (not applied).", "valid_from": "2026-06-01", "valid_until": "2026-12-31", "source_url": "https://www.impots.gouv.fr/sites/default/files/media/1_metier/3_partenaire/notaires/dmto/dmto_2026-06.pdf", "source_date": "2026-06-01", "retrieved": "2026-11-11", "see_also": [ "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048846557" ], "items": [ { "id": "01", "code": "01", "name": "Ain", "rate": 4.5, "raised_rate": 5.0 }, { "id": "02", "code": "02", "name": "Aisne", "rate": 4.5, "raised_rate": 5.0 }, { "id": "03", "code": "03", "name": "Allier", "rate": 4.5, "raised_rate": 5.0 }, { "id": "04", "code": "04", "name": "Alpes-de-Haute-Provence", "rate": 4.5, "raised_rate": 5.0 }, { "id": "05", "code": "05", "name": "Hautes-Alpes", "rate": 4.5, "raised_rate": null }, { "id": "06", "code": "06", "name": "Alpes-Maritimes", "rate": 4.5, "raised_rate": null }, { "id": "07", "code": "07", "name": "Ardèche", "rate": 4.5, "raised_rate": null }, { "id": "08", "code": "08", "name": "Ardennes", "rate": 4.5, "raised_rate": 5.0 }, { "id": "09", "code": "09", "name": "Ariège", "rate": 4.5, "raised_rate": 5.0 }, { "id": "10", "code": "10", "name": "Aube", "rate": 4.5, "raised_rate": 5.0 }, { "id": "11", "code": "11", "name": "Aude", "rate": 4.5, "raised_rate": 5.0 }, { "id": "12", "code": "12", "name": "Aveyron", "rate": 4.5, "raised_rate": 5.0 }, { "id": "13", "code": "13", "name": "Bouches-du-Rhône", "rate": 4.5, "raised_rate": 5.0 }, { "id": "14", "code": "14", "name": "Calvados", "rate": 4.5, "raised_rate": 5.0, "zrr_abatement": 46000 }, { "id": "15", "code": "15", "name": "Cantal", "rate": 4.5, "raised_rate": 5.0 }, { "id": "16", "code": "16", "name": "Charente", "rate": 4.5, "raised_rate": null }, { "id": "17", "code": "17", "name": "Charente-Maritime", "rate": 4.5, "raised_rate": 5.0 }, { "id": "18", "code": "18", "name": "Cher", "rate": 4.5, "raised_rate": 5.0 }, { "id": "19", "code": "19", "name": "Corrèze", "rate": 4.5, "raised_rate": 5.0 }, { "id": "20", "code": "2A, 2B", "name": "Corse", "rate": 4.5, "raised_rate": 5.0 }, { "id": "21", "code": "21", "name": "Côte-d’Or", "rate": 4.5, "raised_rate": 5.0 }, { "id": "22", "code": "22", "name": "Côtes-d’Armor", "rate": 4.5, "raised_rate": 5.0 }, { "id": "23", "code": "23", "name": "Creuse", "rate": 4.5, "raised_rate": 5.0 }, { "id": "24", "code": "24", "name": "Dordogne", "rate": 4.5, "raised_rate": 5.0 }, { "id": "25", "code": "25", "name": "Doubs", "rate": 4.5, "raised_rate": 5.0 }, { "id": "26", "code": "26", "name": "Drôme", "rate": 4.5, "raised_rate": null }, { "id": "27", "code": "27", "name": "Eure", "rate": 4.5, "raised_rate": 5.0 }, { "id": "28", "code": "28", "name": "Eure-et-Loir", "rate": 4.5, "raised_rate": 5.0 }, { "id": "29", "code": "29", "name": "Finistère", "rate": 4.5, "raised_rate": 5.0 }, { "id": "30", "code": "30", "name": "Gard", "rate": 4.5, "raised_rate": 5.0 }, { "id": "31", "code": "31", "name": "Haute-Garonne", "rate": 4.5, "raised_rate": 5.0 }, { "id": "32", "code": "32", "name": "Gers", "rate": 4.5, "raised_rate": 5.0 }, { "id": "33", "code": "33", "name": "Gironde", "rate": 4.5, "raised_rate": 5.0 }, { "id": "34", "code": "34", "name": "Hérault", "rate": 4.5, "raised_rate": 5.0 }, { "id": "35", "code": "35", "name": "Ille-et-Vilaine", "rate": 4.5, "raised_rate": 5.0 }, { "id": "36", "code": "36", "name": "Indre", "rate": 3.8, "raised_rate": null }, { "id": "37", "code": "37", "name": "Indre-et-Loire", "rate": 4.5, "raised_rate": 5.0 }, { "id": "38", "code": "38", "name": "Isère", "rate": 4.5, "raised_rate": 5.0 }, { "id": "39", "code": "39", "name": "Jura", "rate": 4.5, "raised_rate": 5.0 }, { "id": "40", "code": "40", "name": "Landes", "rate": 4.5, "raised_rate": 5.0 }, { "id": "41", "code": "41", "name": "Loir-et-Cher", "rate": 4.5, "raised_rate": 5.0 }, { "id": "42", "code": "42", "name": "Loire", "rate": 4.5, "raised_rate": 5.0 }, { "id": "43", "code": "43", "name": "Haute-Loire", "rate": 4.5, "raised_rate": 5.0 }, { "id": "44", "code": "44", "name": "Loire-Atlantique", "rate": 4.5, "raised_rate": 5.0 }, { "id": "45", "code": "45", "name": "Loiret", "rate": 4.5, "raised_rate": 5.0 }, { "id": "46", "code": "46", "name": "Lot", "rate": 4.5, "raised_rate": 5.0 }, { "id": "47", "code": "47", "name": "Lot-et-Garonne", "rate": 4.5, "raised_rate": 5.0 }, { "id": "48", "code": "48", "name": "Lozère", "rate": 4.5, "raised_rate": null }, { "id": "49", "code": "49", "name": "Maine-et-Loire", "rate": 4.5, "raised_rate": 5.0 }, { "id": "50", "code": "50", "name": "Manche", "rate": 4.5, "raised_rate": 5.0 }, { "id": "51", "code": "51", "name": "Marne", "rate": 4.5, "raised_rate": 5.0 }, { "id": "52", "code": "52", "name": "Haute-Marne", "rate": 4.5, "raised_rate": 5.0 }, { "id": "53", "code": "53", "name": "Mayenne", "rate": 4.5, "raised_rate": 5.0 }, { "id": "54", "code": "54", "name": "Meurthe-et-Moselle", "rate": 4.5, "raised_rate": 5.0 }, { "id": "55", "code": "55", "name": "Meuse", "rate": 4.5, "raised_rate": 5.0 }, { "id": "56", "code": "56", "name": "Morbihan", "rate": 4.5, "raised_rate": 5.0 }, { "id": "57", "code": "57", "name": "Moselle", "rate": 4.5, "raised_rate": 5.0 }, { "id": "58", "code": "58", "name": "Nièvre", "rate": 4.5, "raised_rate": 5.0 }, { "id": "59", "code": "59", "name": "Nord", "rate": 4.5, "raised_rate": 5.0 }, { "id": "60", "code": "60", "name": "Oise", "rate": 4.5, "raised_rate": null }, { "id": "61", "code": "61", "name": "Orne", "rate": 4.5, "raised_rate": 5.0 }, { "id": "62", "code": "62", "name": "Pas-de-Calais", "rate": 4.5, "raised_rate": 5.0 }, { "id": "63", "code": "63", "name": "Puy-de-Dôme", "rate": 4.5, "raised_rate": 5.0 }, { "id": "64", "code": "64", "name": "Pyrénées-Atlantiques", "rate": 4.5, "raised_rate": 5.0 }, { "id": "65", "code": "65", "name": "Hautes-Pyrénées", "rate": 4.5, "raised_rate": null, "lots_rate": 3.8 }, { "id": "66", "code": "66", "name": "Pyrénées-Orientales", "rate": 4.5, "raised_rate": 5.0 }, { "id": "67-68", "code": "67, 68", "name": "Alsace (Bas-Rhin et Haut-Rhin)", "rate": 4.5, "raised_rate": 5.0 }, { "id": "69-lyon", "code": "69", "name": "Métropole de Lyon", "rate": 4.5, "raised_rate": 5.0 }, { "id": "69-rhone", "code": "69", "name": "Rhône (hors métropole de Lyon)", "rate": 4.5, "raised_rate": 5.0 }, { "id": "70", "code": "70", "name": "Haute-Saône", "rate": 4.5, "raised_rate": 5.0 }, { "id": "71", "code": "71", "name": "Saône-et-Loire", "rate": 4.5, "raised_rate": null }, { "id": "72", "code": "72", "name": "Sarthe", "rate": 4.5, "raised_rate": 5.0 }, { "id": "73", "code": "73", "name": "Savoie", "rate": 4.5, "raised_rate": 5.0, "first_property_rate": 4.0 }, { "id": "74", "code": "74", "name": "Haute-Savoie", "rate": 4.5, "raised_rate": 5.0 }, { "id": "75", "code": "75", "name": "Paris", "rate": 4.5, "raised_rate": 5.0 }, { "id": "76", "code": "76", "name": "Seine-Maritime", "rate": 4.5, "raised_rate": 5.0 }, { "id": "77", "code": "77", "name": "Seine-et-Marne", "rate": 4.5, "raised_rate": 5.0 }, { "id": "78", "code": "78", "name": "Yvelines", "rate": 4.5, "raised_rate": 5.0 }, { "id": "79", "code": "79", "name": "Deux-Sèvres", "rate": 4.5, "raised_rate": 5.0 }, { "id": "80", "code": "80", "name": "Somme", "rate": 4.5, "raised_rate": 5.0 }, { "id": "81", "code": "81", "name": "Tarn", "rate": 4.5, "raised_rate": 5.0 }, { "id": "82", "code": "82", "name": "Tarn-et-Garonne", "rate": 4.5, "raised_rate": 5.0 }, { "id": "83", "code": "83", "name": "Var", "rate": 4.5, "raised_rate": 5.0 }, { "id": "84", "code": "84", "name": "Vaucluse", "rate": 4.5, "raised_rate": 5.0 }, { "id": "85", "code": "85", "name": "Vendée", "rate": 4.5, "raised_rate": 5.0 }, { "id": "86", "code": "86", "name": "Vienne", "rate": 4.5, "raised_rate": 5.0 }, { "id": "87", "code": "87", "name": "Haute-Vienne", "rate": 4.5, "raised_rate": 5.0 }, { "id": "88", "code": "88", "name": "Vosges", "rate": 4.5, "raised_rate": 5.0 }, { "id": "89", "code": "89", "name": "Yonne", "rate": 4.5, "raised_rate": 5.0 }, { "id": "90", "code": "90", "name": "Territoire de Belfort", "rate": 4.5, "raised_rate": 5.0 }, { "id": "91", "code": "91", "name": "Essonne", "rate": 4.5, "raised_rate": 5.0 }, { "id": "92", "code": "92", "name": "Hauts-de-Seine", "rate": 4.5, "raised_rate": 5.0 }, { "id": "93", "code": "93", "name": "Seine-Saint-Denis", "rate": 4.5, "raised_rate": 5.0 }, { "id": "94", "code": "94", "name": "Val-de-Marne", "rate": 4.5, "raised_rate": 5.0 }, { "id": "95", "code": "95", "name": "Val-d’Oise", "rate": 4.5, "raised_rate": 5.0 }, { "id": "971", "code": "971", "name": "Guadeloupe", "rate": 4.5, "raised_rate": null }, { "id": "972", "code": "972", "name": "Martinique", "rate": 4.5, "raised_rate": 5.0 }, { "id": "973", "code": "973", "name": "Guyane", "rate": 4.5, "raised_rate": 5.0 }, { "id": "974", "code": "974", "name": "La Réunion", "rate": 4.5, "raised_rate": 5.0 }, { "id": "976", "code": "976", "name": "Mayotte", "rate": 4.5, "raised_rate": null } ] } }, "GB": { "currency": "GBP", "scope": "Residential property in the United Kingdom bought by individuals. Not covered: companies and trusts (the 17 % rate on dwellings over £500,000 bought by certain companies, ADS for non-individuals), leases and the tax on rent, shared ownership, linked transactions, mixed-use and non-residential property, six or more dwellings in one transaction, other reliefs.", "regions": { "england": { "scheme": "sdlt" }, "northern-ireland": { "scheme": "sdlt" }, "scotland": { "scheme": "lbtt" }, "wales": { "scheme": "ltt" } }, "sdlt": { "doc": "Stamp Duty Land Tax, England and Northern Ireland.", "main": { "bands": [ { "up_to": 125000, "rate": 0 }, { "up_to": 250000, "rate": 2 }, { "up_to": 925000, "rate": 5 }, { "up_to": 1500000, "rate": 10 }, { "up_to": null, "rate": 12 } ], "valid_from": "2025-04-01", "valid_until": null, "source_url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates", "source_date": "2024-10-30", "retrieved": "2026-11-11", "see_also": [ "https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances" ], "worked_example": "£295,000: £4,750" }, "first_time_buyer": { "bands": [ { "up_to": 300000, "rate": 0 }, { "up_to": 500000, "rate": 5 } ], "max_price": 500000, "doc": "Every buyer is a first-time buyer and will live in the home; no relief when the price is over £500,000.", "valid_from": "2025-04-01", "valid_until": null, "source_url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates", "source_date": "2024-10-30", "retrieved": "2026-11-11", "see_also": [ "https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances" ], "worked_example": "£500,000: £10,000" }, "higher_rates": { "extra_rate": 5, "min_price": 40000, "refund_window_years": 3, "doc": "Higher rates for additional dwellings: 5 points on top of every main band when, after the purchase, the buyer owns more than one residential property worth £40,000 or more, and the price is £40,000 or more; not when the home replaces the buyer's main residence and the previous one has been sold. A buyer who sells their previous main home within 3 years of buying the new one can apply for a refund of the higher-rate part.", "valid_from": "2024-10-31", "valid_until": null, "source_url": "https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property", "source_date": "2025-04-01", "retrieved": "2026-11-11", "see_also": [ "https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances" ], "worked_example": "£300,000 additional property: £20,000" }, "non_resident": { "extra_rate": 2, "days": 183, "months": 12, "doc": "Surcharge of 2 points on every band, on top of all other residential rates, first-time buyer and higher rates included, for buyers not present in the UK for at least 183 days (6 months) in the 12 months before the purchase.", "valid_from": "2021-04-01", "valid_until": null, "source_url": "https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances", "source_date": "2026-11-05", "retrieved": "2026-11-11", "see_also": [ "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates", "https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property" ], "days_source_url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates" }, "rounding": { "rule": "The amount calculated is rounded down to the nearest pound.", "valid_from": null, "valid_until": null, "source_url": "https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm00050", "source_date": "2022-09-23", "retrieved": "2026-11-11" } }, "lbtt": { "doc": "Land and Buildings Transaction Tax, Scotland. The Acts set no rounding: the tax is shown to the penny.", "main": { "bands": [ { "up_to": 145000, "rate": 0 }, { "up_to": 250000, "rate": 2 }, { "up_to": 325000, "rate": 5 }, { "up_to": 750000, "rate": 10 }, { "up_to": null, "rate": 12 } ], "valid_from": "2021-04-01", "valid_until": null, "source_url": "https://revenue.scot/taxes/land-buildings-transaction-tax/residential-property", "source_date": "2026-08-28", "retrieved": "2026-11-11", "worked_example": "£135,000: nil; £235,000: £1,800; £875,000: £63,350" }, "first_time_buyer": { "bands": [ { "up_to": 175000, "rate": 0 }, { "up_to": 250000, "rate": 2 }, { "up_to": 325000, "rate": 5 }, { "up_to": 750000, "rate": 10 }, { "up_to": null, "rate": 12 } ], "max_price": null, "doc": "First-time buyer relief: no tax on the first £175,000 (LBTT(S)A 2013, schedule 4A, para 3), a saving of up to £600.", "valid_from": "2021-04-01", "valid_until": null, "source_url": "https://revenue.scot/taxes/land-buildings-transaction-tax/residential-property", "source_date": "2026-08-28", "retrieved": "2026-11-11", "see_also": [ "https://www.legislation.gov.uk/asp/2013/11/schedule/4A" ] }, "ads": { "rate": 8, "min_price": 40000, "refund_window_years": 3, "doc": "Additional Dwelling Supplement: 8 % of the whole price when the buyer will own more than one dwelling and is not replacing their only or main residence, for a price of £40,000 or more (contracts entered into from 5 December 2024). A repayment can be claimed when the previous main residence is sold within 36 months.", "valid_from": "2024-12-05", "valid_until": null, "source_url": "https://revenue.scot/taxes/land-buildings-transaction-tax/additional-dwelling-supplement-ads", "source_date": "2026-11-11", "retrieved": "2026-11-11" } }, "ltt": { "doc": "Land Transaction Tax, Wales. No first-time buyer relief. The Acts set no rounding: the tax is shown to the penny.", "main": { "bands": [ { "up_to": 225000, "rate": 0 }, { "up_to": 400000, "rate": 6 }, { "up_to": 750000, "rate": 7.5 }, { "up_to": 1500000, "rate": 10 }, { "up_to": null, "rate": 12 } ], "valid_from": "2022-10-10", "valid_until": null, "source_url": "https://www.gov.wales/land-transaction-tax-rates-and-bands", "source_date": "2024-12-10", "retrieved": "2026-11-11", "worked_example": "£280,000: £3,300" }, "higher": { "bands": [ { "up_to": 180000, "rate": 5 }, { "up_to": 250000, "rate": 8.5 }, { "up_to": 400000, "rate": 10 }, { "up_to": 750000, "rate": 12.5 }, { "up_to": 1500000, "rate": 15 }, { "up_to": null, "rate": 17 } ], "min_price": 40000, "refund_window_years": 3, "doc": "Higher residential rates when the buyer already owns another residential property and the price is £40,000 or more, unless the home replaces their main residence and the last one has been sold. A buyer who sells their previous main home within 3 years of buying the new one can usually claim a refund of the difference.", "valid_from": "2024-12-11", "valid_until": null, "source_url": "https://www.gov.wales/land-transaction-tax-rates-and-bands", "source_date": "2024-12-10", "retrieved": "2026-11-11", "see_also": [ "https://www.gov.wales/higher-rates-land-transaction-tax-overview" ], "worked_example": "£260,000 second home: £15,950" } } } } }