Enter the price, say where the property is and which kind of buyer you are. The calculator applies Stamp Duty Land Tax in England and Northern Ireland, Land and Buildings Transaction Tax in Scotland and Land Transaction Tax in Wales, and shows the tax on each band of the price. It covers first-time buyers, additional properties such as second homes and buy-to-lets, and the surcharge for buyers who are not UK resident. It is for homes bought by individuals: companies, trusts, leases, shared ownership and mixed-use property follow other rules.
Say where the property is
In England and Northern Ireland you pay Stamp Duty Land Tax (SDLT) to HMRC. In Scotland you pay Land and Buildings Transaction Tax (LBTT) to Revenue Scotland, and in Wales Land Transaction Tax (LTT) to the Welsh Revenue Authority. Each tax has its own bands: on a £295,000 home, a buyer moving home pays £4,750 in England, £4,350 in Scotland and £4,200 in Wales.
Choose which kind of buyer you are
First-time buyers in England and Northern Ireland pay nothing up to £300,000 and 5% on the part from £300,001 to £500,000; above £500,000 there is no relief. In Scotland the nil-rate band rises from £145,000 to £175,000 for first-time buyers, a saving of up to £600. Wales has no first-time buyer relief. If you will own more than one home, an additional property costs more from £40,000: 5 percentage points on top of every SDLT band, an Additional Dwelling Supplement of 8% of the whole price in Scotland, and the higher LTT rates of 5% to 17% in Wales.
Tick the box if you are not UK resident
In England and Northern Ireland, buyers who spent fewer than 183 days in the UK in the 12 months before the purchase pay a 2% surcharge on every band, on top of any other rate, first-time buyer and higher rates included. Scotland and Wales have no such surcharge.
How the figures are rounded
SDLT is worked out on each band and the total is rounded down to the nearest pound, as HMRC does. The LBTT and LTT Acts set no rounding, so those taxes are shown to the penny. Copy the workings in one click, export them as a CSV file or save them to Priostack.
Tax = the sum, over each band, of the part of the price in that band × the band’s rate.
SDLT: an additional property adds 5 points and the non-UK resident surcharge 2 points to every band; the total is rounded down to the pound.
LBTT: the Additional Dwelling Supplement adds 8% of the whole price.
LTT: an additional property is taxed on the higher-rates bands instead of the main ones.
Example: a £295,000 home in England
This is GOV.UK’s own example. Moving home, you pay 0% on the first £125,000 (£0), 2% on the next £125,000 (£2,500) and 5% on the final £45,000 (£2,250): £4,750 in total. A first-time buyer pays nothing, as the price is under £300,000. Bought as an additional property, the rates become 5%, 7% and 10%: £6,250 + £8,750 + £4,500 = £19,500.
