Rank
#1
← Stamp duty by UK nation
ENG · SDLT · rank #1
🏴England SDLT
About £10,000 on £400k only/main home (standard rates).
🏴
England SDLT on £400k
On a £400,000 only/main home, England SDLT is about £10,000 (effective 2.50%). England charges Stamp Duty Land Tax (SDLT) via HMRC. Northern Ireland uses the same SDLT residential schedules. First-time buyer relief applies up to £500,000; additional dwellings use higher rates.
Key takeaways
- England SDLT on £400k standard ≈ £10,000 (rank #1 of 4).
- FTB ≈ £5,000; additional ≈ £30,000.
- At £250k standard ≈ £2,500; at £1m ≈ £43,750.
- England charges Stamp Duty Land Tax (SDLT) via HMRC. Northern Ireland uses the same SDLT residential schedules. First-time buyer relief applies up to £500,000; additional dwellings use higher rates.
- Authority: GOV.UK — SDLT residential property rates.
England SDLT overview
England charges Stamp Duty Land Tax (SDLT) via HMRC. Northern Ireland uses the same SDLT residential schedules. First-time buyer relief applies up to £500,000; additional dwellings use higher rates.
On a £400,000 only/main home, England SDLT is about £10,000 (effective 2.50%). England charges Stamp Duty Land Tax (SDLT) via HMRC. Northern Ireland uses the same SDLT residential schedules. First-time buyer relief applies up to £500,000; additional dwellings use higher rates.
Effective rate on £400k standard: 2.50%.
Worked SDLT stack
£400k standard: 2% × £125k = £2,500; 5% × £150k = £7,500; total £10,000.
£400k FTB (if eligible): 5% × £100k = £5,000.
£400k additional (+5pp bands): £30,000.
FTB vs additional on £400k
First-time buyer modelled tax: £5,000.
Additional / second home: £30,000.
At £500k: standard £15,000 · FTB £10,000 · additional £40,000.
How England compares at £400k
England SDLT £10,000 · Wales LTT £10,500 · Scotland LBTT £13,350.
England and Northern Ireland share HMRC SDLT — expect matching bills on this hub.
What this profile includes
Residential freehold/lease premium consideration only — not NPV rent, non-residential, shared ownership, or corporate surcharges.
Buyer-type columns apply published schedules; they do not decide your ADS/FTB eligibility for you.
Scoreboard (£400k)
Standard
£10,000
First-time buyer
£5,000
Additional
£30,000
Effective 2.50% on standard rates. England charges Stamp Duty Land Tax (SDLT) via HMRC. Northern Ireland uses the same SDLT residential schedules. First-time buyer relief applies up to £500,000; additional dwellings use higher rates.
England standard bands
From GOV.UK — SDLT residential property rates.
| Band | Rate |
|---|---|
| £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% |
Worked examples for SDLT
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.
Price ladder — standard · FTB · additional
| Price | Standard | FTB | Additional |
|---|---|---|---|
| £250,000 | £2,500 | £0 | £15,000 |
| £400,000 | £10,000 | £5,000 | £30,000 |
| £500,000 | £15,000 | £10,000 | £40,000 |
| £750,000 | £27,500 | £27,500 | £65,000 |
| £1,000,000 | £43,750 | £43,750 | £93,750 |
Vs Scotland at £400k standard: gap ≈ £3,350 (full compare).
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.
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.
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.
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).
Compare England vs …
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).
FAQs
About £10,000 at standard rates (rank #1). FTB ≈ £5,000; additional ≈ £30,000.
England charges Stamp Duty Land Tax (SDLT) via HMRC. Northern Ireland uses the same SDLT residential schedules. First-time buyer relief applies up to £500,000; additional dwellings use higher rates.
£250k standard ≈ £2,500; £750k standard ≈ £27,500.
England ≈ £10,000 vs Scotland £13,350.
England ≈ £10,000 vs Wales £10,500.
FTB relief is not available above £500,000 — standard SDLT rates apply instead.
Open /stamp-duty-calculator/uk or the £400k amount page at /stamp-duty-calculator/uk/amount/400000.