Lowest on £400k
£10,000
England (SDLT)
UK stamp duty calculator
🇬🇧£400k standard · SDLT · LBTT · LTT
Stamp duty by UK nation
Same £400,000 only/main home across England, Northern Ireland, Scotland, and Wales — SDLT vs LBTT vs LTT, plus FTB and additional (ADS) columns.
Headline gap
Scotland LBTT is about £3,350 more than England SDLT at £400k
England vs Scotland compareBy Sammy S. · Founder · AuthorUpdated for 2026
£400k standard tax · ranked lowest first
🏴#1
England
SDLT
£10,000
2.50% effective · £400k standard
🇬🇧#2
Northern Ireland
SDLT
£10,000
2.50% effective · £400k standard
🏴#3
Wales
LTT
£10,500
2.63% effective · £400k standard
🏴#4
Scotland
LBTT
£13,350
3.34% effective · £400k standard
England and Northern Ireland share HMRC SDLT — identical bills on this vignette. Tap a nation for FTB, additional, and the price ladder.
Scotland LBTT
£13,350
≈ £3,350 more than England
England FTB → additional
£25,000
FTB £5,000 vs add £30,000
Key finding — Scotland ≈ £3,350 more than England at £400k
On a £400,000 only/main home, England/NI SDLT is about £10,000, Wales LTT about £10,500, and Scotland LBTT about £13,350 (Scotland ≈ £3,350 more than England). Additional dwellings in Scotland also add ADS at 8% of the price.
Cite as: Paycheck Tax Calculator stamp duty by UK nation 2026. Updated 2026-08-09. Vignette: £400,000 only/main home · standard residential rates · no non-UK surcharge.
Key takeaways
- Ranked by £400,000 standard residential tax — lowest: England (£10,000); highest: Scotland (£13,350).
- England and Northern Ireland share HMRC SDLT and tie on every vignette row (standard, FTB, additional).
- Scotland vs England gap ≈ £3,350 at £400k standard; additional jumps to £45,350 vs £30,000 with ADS.
- England/NI FTB on £400k is £5,000 (0% to £300k + 5% on £100k); relief unavailable above £500k purchase price.
- At £250k, Wales LTT (£1,500) can undercut England SDLT (£2,500) because the Welsh nil band reaches £225k.
- Scotland ADS is 8% of the whole price on top of LBTT (from 5 Dec 2024) when ADS applies — not a replacement for LBTT.
- Wales has no separate published FTB LTT schedule on GOV.WALES rates — this hub applies main residential LTT when FTB is selected for Wales.
- Personalize any price in the UK stamp duty calculator (SDLT / LBTT / LTT).
What this hub ranks
We rank England, Northern Ireland, Scotland, and Wales by modelled residential land tax on a £400,000 only/main home. England and NI share SDLT; Scotland uses LBTT; Wales uses LTT.
At £400k standard: England/NI ≈ £10,000, Wales ≈ £10,500, Scotland ≈ £13,350.
Every nation page also shows FTB and additional columns at £250k, £400k, £500k, £750k, and £1m so you can see how buyer type changes the bill.
How England & NI SDLT stacks on £400k
GOV.UK residential rates (from 1 April 2025): 0% to £125k, 2% to £250k, 5% to £925k. On £400k: 2% × £125,000 = £2,500; 5% × £150,000 = £7,500; total £10,000.
FTB schedule (if eligible and price ≤ £500k): 0% to £300k + 5% on the rest → £5,000 at £400k. Higher rates for additional dwellings are +5 percentage points on each band → £30,000 at £400k.
How Scotland LBTT stacks on £400k
Revenue Scotland residential bands (from 1 April 2021): 0% to £145k, 2% to £250k, 5% to £325k, 10% to £750k. On £400k: 2% × £105,000 = £2,100; 5% × £75,000 = £3,750; 10% × £75,000 = £7,500; total £13,350.
FTB raises the nil band to £175k → £12,750 at £400k. Additional adds ADS at 8% × £400k = £32,000 on top of LBTT → £45,350.
How Wales LTT stacks on £400k
GOV.WALES main residential (from 10 Oct 2022): 0% to £225k, 6% to £400k. On £400k: 6% × £175,000 = £10,500.
Higher residential rates (from 11 Dec 2024) on £400k model £29,950. There is no separate FTB LTT table on the GOV.WALES rates page.
First-time buyer vs second home
On £400k, England FTB SDLT falls to £5,000 while additional jumps to £30,000 — a £25,000 swing.
Scotland additional on £400k is about £45,350 including ADS (8% × £400k = £32,000 ADS on top of LBTT).
Use the FTB and additional columns on every nation profile and compare page before treating the standard-rate ranking as your closing cost.
Why price band changes the winner
At £250k, Wales (£1,500) undercuts England (£2,500) because Wales’s nil band is £225k vs England’s £125k.
At £1m standard, England SDLT ≈ £43,750 vs Scotland LBTT ≈ £78,350 — the Scotland gap widens as more of the price hits 10%/12% LBTT bands.
Always re-rank at your offer price — mid-market and £1m+ stories are not the same.
SDLT vs LBTT vs LTT
These are separate taxes with separate authorities — not a single UK-wide percentage. Nil-rate bands, higher-rate rules, and FTB reliefs differ.
Non-UK resident +2% surcharge applies only to England & NI SDLT in our calculator (toggle on the tool page).
Lease NPV rent, shared ownership staircasing, MDR, and corporate surcharges are excluded from this hub.
Methodology and limits
£400,000 only/main home · standard residential rates · no non-UK surcharge. Rankings sort by total tax ascending (England before NI on ties).
Buyer-type columns apply published residential schedules only — they do not run full ADS/FTB/main-residence eligibility questionnaires.
Figures round to the nearest pound in line with the calculator engine. Not legal or conveyancing advice.
Corridor: FTB vs second home (£400k)
Same price, different buyer type — often a larger swing than England vs Scotland on standard rates.
England FTB
£5,000
Relief schedule to £500k purchase price
England additional
£30,000
Higher rates · vs Scotland add £45,350 (incl. ADS)
£400,000 stamp duty by UK nation
Ranked by standard residential tax. Lowest: England · highest: Scotland.
| # | Nation | Tax | Effective |
|---|---|---|---|
| 1 | 🏴EnglandSDLT | £10,000 | 2.50% |
| 2 | 🇬🇧Northern IrelandSDLT | £10,000 | 2.50% |
| 3 | 🏴WalesLTT | £10,500 | 2.63% |
| 4 | 🏴ScotlandLBTT | £13,350 | 3.34% |
All nation pages
Popular nation corridors
🏴🏴England vs Scotland
England costs about £3,350 less on £400k standard (SDLT vs LBTT).
Compare stamp duty →
🏴🏴England vs Wales
England costs about £500 less on £400k standard (SDLT vs LTT).
Compare stamp duty →
🏴🏴Scotland vs Wales
Wales costs about £2,850 less on £400k standard (LTT vs LBTT).
Compare stamp duty →
🏴🇬🇧England vs N. Ireland
Same £10,000 SDLT on £400k — England and Northern Ireland share SDLT.
Compare stamp duty →
🏴🇬🇧Scotland vs N. Ireland
Northern Ireland costs about £3,350 less on £400k standard (SDLT vs LBTT).
Compare stamp duty →
🏴🇬🇧Wales vs N. Ireland
Northern Ireland costs about £500 less on £400k standard (SDLT vs LTT).
Compare stamp duty →
Compare any two nations
Compare any two UK nations
Land tax on £400,000 standard residential — SDLT / LBTT / LTT.
Price ladder — England vs Scotland (standard)
Prices: £250,000£400,000£500,000£750,000£1,000,000
| Price | England SDLT | Scotland LBTT | Gap |
|---|---|---|---|
| £250,000 | £2,500 | £2,100 | £400 |
| £400,000 | £10,000 | £13,350 | £3,350 |
| £500,000 | £15,000 | £23,350 | £8,350 |
| £750,000 | £27,500 | £48,350 | £20,850 |
| £1,000,000 | £43,750 | £78,350 | £34,600 |
Cross-nation matrix — standard · FTB · additional
Same prices across England (SDLT), Scotland (LBTT), and Wales (LTT). Northern Ireland matches England on every cell.
| Price | Eng std | SCT std | WLS std |
|---|---|---|---|
| £250,000 | £2,500 | £2,100 | £1,500 |
| £400,000 | £10,000 | £13,350 | £10,500 |
| £500,000 | £15,000 | £23,350 | £18,000 |
| £750,000 | £27,500 | £48,350 | £36,750 |
| £1,000,000 | £43,750 | £78,350 | £61,750 |
Official standard residential bands
England & NI — SDLT standard
GOV.UK SDLT residential rates| £0 – £125,000 | 0% |
| £125,000 – £250,000 | 2% |
| £250,000 – £925,000 | 5% |
| £925,000 – £1,500,000 | 10% |
| Above £1,500,000 | 12% |
Scotland — LBTT standard
Revenue Scotland LBTT| £0 – £145,000 | 0% |
| £145,000 – £250,000 | 2% |
| £250,000 – £325,000 | 5% |
| £325,000 – £750,000 | 10% |
| Above £750,000 | 12% |
Wales — LTT main residential
GOV.WALES LTT rates| £0 – £225,000 | 0% |
| £225,000 – £400,000 | 6% |
| £400,000 – £750,000 | 7.5% |
| £750,000 – £1,500,000 | 10% |
| Above £1,500,000 | 12% |
Worked examples (official + hub)
Official: £295k England/NI SDLT (GOV.UK)
£4,750
- 0% on first £125k = £0.
- 2% on next £125k = £2,500.
- 5% on final £45k = £2,250.
- Total SDLT = £4,750.
Matches GOV.UK residential property rates worked example (April 2025).
Official: £500k England/NI FTB (GOV.UK)
£10,000
- 0% on first £300k = £0.
- 5% on remaining £200k = £10,000.
- Total SDLT = £10,000.
Matches GOV.UK first-time buyer example.
Official lock: £300k England/NI additional SDLT
£20,000
- Higher rates (+5pp): 5% × £125k = £6,250; 7% × £125k = £8,750; 10% × £50k = £5,000.
- Total SDLT = £20,000.
Matches HMRC higher-rate schedule (+5pp on each standard band).
£400k England/NI SDLT (standard)
£10,000
- 0% to £125k; 2% on £125k–£250k = £2,500; 5% on £250k–£400k = £7,500.
- Total SDLT = £10,000.
HMRC residential marginal stacking from 1 April 2025.
£400k England/NI FTB vs additional
£5,000
- FTB: 0% to £300k + 5% on £100k = £5,000.
- Additional higher rates ≈ £30,000.
- Second-home premium vs FTB ≈ £25,000.
FTB relief schedule + higher rates from GOV.UK.
Official: £235k Scotland LBTT (Revenue Scotland)
£1,800
- 0% on first £145k = £0.
- 2% on next £90k = £1,800.
- Total LBTT = £1,800.
Matches Revenue Scotland residential example.
£400k Scotland LBTT + ADS (additional)
£45,350
- Standard LBTT ≈ £13,350.
- ADS 8% × £400k = £32,000.
- Additional total ≈ £45,350 (LBTT + ADS).
ADS 8% from 5 Dec 2024 on top of LBTT (Revenue Scotland).
Official: £280k Wales main LTT (GOV.WALES)
£3,300
- 0% on first £225k = £0.
- 6% on final £55k = £3,300.
- Total LTT = £3,300.
Matches GOV.WALES main residential example.
Official: £260k Wales higher LTT (GOV.WALES)
£15,950
- 5% on first £180k = £9,000.
- 8.5% on next £70k = £5,950.
- 10% on final £10k = £1,000.
- Total LTT = £15,950.
Matches GOV.WALES higher residential example (from 11 Dec 2024).
£400k Wales LTT (main) vs England
£10,500
- Wales: 6% × £175k = £10,500.
- England SDLT at same price = £10,000.
- Wales is £500 higher on this vignette.
GOV.WALES main residential bands from 10 Oct 2022.
£250k — Wales can undercut England
£1,500
- Wales LTT: 6% × £25k = £1,500.
- England SDLT: 2% × £125k = £2,500.
- Nil-band difference (£225k vs £125k) flips the mid-market comparison.
Cross-check both band tables at the same offer price.
Calculation layers
1. Choose the nation of the property
Tax follows where the dwelling is — buy in Scotland → LBTT (+ ADS if additional); Wales → LTT; England or NI → SDLT.
2. Stack standard (or FTB) marginal bands
England £400k standard = £10,000 (2% on £125k–£250k + 5% on £250k–£400k). Scotland = £13,350; Wales = £10,500.
3. Apply additional / ADS if needed
England/Wales switch to higher-rate tables. Scotland keeps LBTT then adds ADS at 8% of the whole price when ADS rules apply (£40k+ consideration).
4. Optional England/NI non-UK resident +2%
Not in hub rankings — toggle on the calculator when the buyer is not UK resident for SDLT purposes.
Scotland ADS — how the extra charge works
Additional Dwelling Supplement is charged on top of LBTT when you buy an additional dwelling in Scotland and are not replacing your only/main residence (subject to Revenue Scotland rules). From 5 December 2024, ADS is 8% of the purchase price for new contracts.
On £400k additional, this hub models LBTT £13,350 + ADS £32,000 = £45,350.
- ADS rate 8% of consideration (contracts on/after 5 Dec 2024).
- Generally needs consideration of £40,000+.
- ADS does not replace LBTT — both can be due.
- Main-residence replacement / repayment rules can change the outcome — confirm with a solicitor.
- Companies and certain trusts often pay ADS even on a first dwelling.
England additional at £400k is about £30,000 for comparison.
Decision guides
Main home purchase
Use the standard ranking and England vs Scotland / Wales corridors at your offer price.
First-time buyer
Prefer England/NI under £500k for FTB relief; Scotland’s raised nil band helps lower prices; Wales uses main LTT rates here.
Second home / BTL
Always check the additional column — Scotland ADS often makes LBTT+ADS the highest bill.
Cross-border move
Tax follows the property’s location, not where you live. Buy in Scotland → LBTT; buy in Wales → LTT.
£250k vs £400k vs £1m
Re-rank at your price. Wales can win at £250k; England/NI usually lead at £400k standard; Scotland’s gap widens at £1m.
Myths vs reality
“UK stamp duty is one tax.”
Three taxes: SDLT (England & NI), LBTT (Scotland), LTT (Wales) — separate authorities and band tables.
“Scotland ADS replaces LBTT.”
ADS is 8% of the price added on top of LBTT when it applies (Revenue Scotland).
“Northern Ireland has different stamp duty from England.”
Both use HMRC SDLT. On £400k standard both model £10,000.
“FTB relief always applies in England.”
Relief is only available on purchases up to £500,000; above that, standard SDLT rates apply.
“Wales is always more expensive than England.”
Not at every price. At £250k Wales main LTT is £1,500 vs England SDLT £2,500; at £400k Wales is slightly higher (£10,500 vs £10,000).
“Higher rates are +3% everywhere.”
England/NI higher rates are +5 percentage points on each SDLT band (from 31 Oct 2024 / shown on GOV.UK from 1 Apr 2025 schedules). Scotland uses LBTT + flat ADS. Wales uses a separate higher residential LTT table.
What we exclude
- Non-residential and mixed-use rates
- Lease NPV rent calculations
- Shared ownership staircasing / MDR
- Corporate 17% surcharge
- Full ADS / FTB eligibility beyond published price-band schedules
- Main-residence replacement refunds
Validation notes
- England/NI £400k standard SDLT locks to £10,000 (2% on £125k–£250k + 5% on £250k–£400k).
- Scotland £400k standard LBTT locks to £13,350; additional includes ADS at 8% of price.
- Wales £400k main LTT locks to £10,500.
- HMRC £295k standard SDLT locks to £4,750 — GOV.UK residential property rates example (April 2025).
- HMRC FTB £500k locks to £10,000 — GOV.UK first-time buyer example.
- HMRC additional £300k locks to £20,000 — GOV.UK higher rates / engine lock.
- Revenue Scotland £235k LBTT locks to £1,800 — Revenue Scotland residential example.
- Revenue Scotland £875k LBTT locks to £63,350 — Revenue Scotland residential example.
- GOV.WALES £280k main LTT locks to £3,300 — GOV.WALES main residential example.
- GOV.WALES £260k higher LTT locks to £15,950 — GOV.WALES higher residential example (from 11 Dec 2024).
- England & Northern Ireland share the same HMRC SDLT schedules — identical modelled tax on every vignette row.
- FTB England/NI relief only when purchase price ≤ £500k; above that the calculator falls back to standard bands.
- Wales FTB selection uses main residential LTT (no separate published FTB table on GOV.WALES rates page).
- ADS source: Revenue Scotland — 8% from 5 December 2024 for new contracts.
- Not legal or conveyancing advice — confirm eligibility (ADS, FTB, main-residence replacement) with a solicitor.
Glossary
- SDLT
- Stamp Duty Land Tax — England & Northern Ireland (HMRC).
- LBTT
- Land and Buildings Transaction Tax — Scotland (Revenue Scotland).
- LTT
- Land Transaction Tax — Wales (Welsh Revenue Authority).
- ADS
- Additional Dwelling Supplement — 8% of consideration on top of LBTT when applicable (from 5 December 2024 for new contracts).
- First-time buyer relief
- England/NI: 0% to £300k then 5% to £500k (no relief if price > £500k). Scotland: raises the nil band to £175k (up to £600 saving vs standard at many prices).
- Higher / additional rates
- Extra tax for additional dwellings — higher marginal bands (England/Wales) or LBTT + ADS (Scotland).
- Effective rate
- Total land tax ÷ purchase price on the vignette.
- Nil rate band
- The portion of price charged at 0%. England/NI SDLT £125k; Scotland LBTT £145k (FTB £175k); Wales LTT £225k main residential.
- Main residence replacement
- Rules that can avoid higher rates / ADS when you sell and replace your only or main home within published time limits — eligibility is outside this hub’s price-band model.
- Non-UK resident surcharge
- England & NI only: +2% of the consideration on top of other SDLT (toggle in the calculator).
How to compare stamp duty by UK nation
1. Scan £400k rankings
See which nation models the lowest standard residential tax.
2. Open a nation profile
Read SDLT / LBTT / LTT notes, FTB, and additional ladders.
3. Compare corridors
England vs Scotland on £400k is the headline purchase pair.
4. Check FTB vs second home
Additional rates and Scotland ADS can dominate the bill.
5. Read worked examples
Official GOV.UK / Revenue Scotland / GOV.WALES examples are locked in validation.
6. Use amount pages
Jump to /stamp-duty-calculator/uk/amount/[price] for a fixed price deep-dive.
7. Personalize
Run exact price and buyer type in the calculator.
FAQs
England and Northern Ireland tie at about £10,000 SDLT. Wales is about £10,500 LTT; Scotland about £13,350 LBTT.
About £3,350 more LBTT than SDLT on a standard only/main home (£13,350 vs £10,000).
Additional Dwelling Supplement — currently 8% of the purchase price on top of LBTT when the higher-rate rules apply (consideration £40,000+). On £400k additional this hub models £45,350 total (including £32,000 ADS).
Not on residential SDLT rates — both use HMRC schedules on this hub and match on every ladder row.
If eligible and the price is £500,000 or less: 0% to £300,000 and 5% to £500,000. On £400k that is £5,000. Above £500,000, standard SDLT applies with no FTB relief.
GOV.WALES rates pages do not publish a separate FTB schedule — this hub applies main residential LTT when FTB is selected for Wales.
Yes on standard rates in this model: Wales LTT £1,500 vs England SDLT £2,500, because Wales’s nil band reaches £225,000.
About £43,750 standard; FTB relief does not apply above £500k so FTB matches standard; additional ≈ £93,750.
Against GOV.UK SDLT examples (£295k = £4,750; FTB £500k = £10,000), Revenue Scotland LBTT examples (£235k = £1,800; £875k = £63,350), and GOV.WALES LTT examples (£280k = £3,300; higher £260k = £15,950).
Use the calculator at /stamp-duty-calculator/uk or amount pages such as /stamp-duty-calculator/uk/amount/400000.