England
£10,000
£400k standard · SDLT · rank #1
- FTB
- £5,000
- Additional
- £30,000
🏴🇬🇧£400k · SDLT vs SDLT
England vs Northern Ireland Stamp Duty
On £400,000 standard residential, England and Northern Ireland both model £10,000 SDLT — they share the same HMRC SDLT schedules.
By Sammy S. · Founder · AuthorUpdated for 2026
Lower land tax
England and Northern Ireland are tied
Both model about £10,000 at £400k under shared SDLT.
Side-by-side scoreboard
Northern Ireland
£10,000
£400k standard · SDLT · rank #2
- FTB
- £5,000
- Additional
- £30,000
Key takeaways
- On £400,000 standard residential, England and Northern Ireland both model £10,000 SDLT — they share the same HMRC SDLT schedules.
- England and Northern Ireland share SDLT — expect matching land-tax bills on this vignette.
- Ranks on £400k standard: England #1 · Northern Ireland #2 among 4 nations.
- Check FTB and additional columns — second-home surcharges (and Scotland ADS) can dwarf the standard-rate gap.
- Personalize price and buyer type in the UK stamp duty calculator.
FTB vs second home at £400k
| Buyer type | England | N. Ireland |
|---|---|---|
| Standard | £10,000 | £10,000 |
| First-time buyer | £5,000 | £5,000 |
| Additional / second home | £30,000 | £30,000 |
How to read England vs Northern Ireland
Both columns use the same purchase price vignettes. Headline ranking is £400,000 only/main home (standard rates). FTB and additional columns show how reliefs and higher rates change the bill.
England and Northern Ireland share HMRC SDLT — identical modelled tax on every row unless buyer type differs for other reasons.
Price sensitivity — £250k vs £400k vs £1m
At £250k standard: England £2,500 vs N. Ireland £2,500 (gap £0).
At £400k standard: England £10,000 vs N. Ireland £10,000 (gap £0).
At £1m standard: England £43,750 vs N. Ireland £43,750 (gap £0).
First-time buyer vs second home
FTB at £400k: England £5,000 vs N. Ireland £5,000.
Additional / second home at £400k: England £30,000 vs N. Ireland £30,000. Scotland’s additional figure includes LBTT plus ADS (8% of price) when ADS applies.
England & NI first-time buyer relief is not available above £500,000 — standard SDLT applies instead.
Scotland ADS callout
When Additional Dwelling Supplement applies in Scotland, ADS is 8% of the whole consideration (from 5 December 2024) on top of LBTT — not instead of LBTT — for consideration of £40,000+.
England/Wales use higher marginal rate schedules for additional dwellings rather than a flat add-on percentage of the whole price.
Main-residence replacement can avoid ADS / higher rates — eligibility is outside this price-band model.
Methodology
£400,000 only/main home · standard residential rates · no non-UK surcharge.
Figures are calculated from our engine — the same engine as the UK stamp duty calculator and amount pages.
Not conveyancing advice.
Price ladder gaps (standard)
| Price | England | N. Ireland | Gap |
|---|---|---|---|
| £250,000 | £2,500 | £2,500 | £0 |
| £400,000 | £10,000 | £10,000 | £0 |
| £500,000 | £15,000 | £15,000 | £0 |
| £750,000 | £27,500 | £27,500 | £0 |
| £1,000,000 | £43,750 | £43,750 | £0 |
Official bands used in this compare
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% |
Tax layers
SDLT (England)
Standard £400k ≈ £10,000. Additional ≈ £30,000.
SDLT (N. Ireland)
Standard £400k ≈ £10,000. Additional ≈ £30,000.
Same regime?
Yes — shared HMRC SDLT schedules.
Myths vs reality
“Stamp duty is the same across the UK.”
England & NI use SDLT, Scotland uses LBTT (+ ADS when applicable), Wales uses LTT — different nil bands and rates.
“Wales first-time buyers get an England-style SDLT FTB schedule.”
GOV.WALES does not publish a separate FTB LTT table on the rates page — this hub applies main residential LTT when FTB is selected for Wales.
“Scotland ADS replaces LBTT.”
ADS is added on top of LBTT at 8% of the price when it applies.
“The £400k ranking never flips at other prices.”
At £250k the England/N. Ireland standard gap is £0; at £1m it is £0 — always re-check your offer price.
What we exclude
- Non-residential / mixed-use rates
- Lease net present value (rent)
- Shared ownership staircasing and MDR
- Corporate 17% surcharge
- Full ADS / FTB / main-residence replacement eligibility beyond published price bands
- Non-UK resident +2% surcharge (toggle in calculator for England & NI)
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.
Decision guides
Buying a main home
Compare the standard column at your offer price. At £400k, England/NI match.
First-time buyer
Use the FTB column — England/NI relief is powerful under £500k; Scotland raises the nil band to £175k; Wales uses main LTT rates here.
Second home / buy-to-let
Use the additional column. Scotland’s ADS can make LBTT+ADS the most expensive of the three regimes at many prices.
Validate the numbers
Check the official band tables and worked examples on this page against GOV.UK / Revenue Scotland / GOV.WALES sources.
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 — Scotland flat 8% of price on top of LBTT when higher rates apply.
- Higher rates
- England/Wales additional-dwelling schedules with higher marginal percentages; Scotland uses LBTT + ADS instead.
- Effective rate
- Total land tax ÷ purchase price on the vignette.
FAQs
They tie at £10,000 (shared SDLT).
Yes — both use SDLT (HMRC SDLT schedules).
At £400k, FTB modelled tax is £5,000 in England vs £5,000 in N. Ireland. England/NI FTB relief caps at £500k purchase price.
At £400k additional rates: England ≈ £30,000; N. Ireland ≈ £30,000. Scotland’s figure includes LBTT + 8% ADS when ADS applies.
At £250k standard the gap is £0; at £1m it is £0. Re-check your offer price.
Against GOV.UK (£295k = £4,750; FTB £500k = £10,000), Revenue Scotland (£235k = £1,800; £875k = £63,350), and GOV.WALES (£280k = £3,300; higher £260k = £15,950).
Non-residential rates, lease NPV rent, shared ownership staircasing, MDR, corporate surcharges, and full ADS/FTB eligibility tests beyond published price bands. Not conveyancing advice.
Related compares
Compare any two UK nations
Land tax on £400,000 standard residential — SDLT / LBTT / LTT.