Last updated: 1 May 2026

Reviewed by: Editorial Team

Which stamp duty calculator applies — SDLT, LBTT, or LTT?

In everyday conversation, people say "stamp duty" when they mean the tax due on buying a home or investment property. In law, the name depends on where the property sits. England and Northern Ireland use Stamp Duty Land Tax (SDLT), collected by HM Revenue and Customs. Scotland replaced SDLT with Land and Buildings Transaction Tax (LBTT), administered by Revenue Scotland. Wales uses Land Transaction Tax (LTT), administered by the Welsh Revenue Authority. The same family of idea — a transaction tax on property purchases — applies in all three systems, but thresholds, rates and reliefs are not identical. That is why a figure that looks right for a flat in Leeds may be wrong for an equivalent purchase in Edinburgh or Cardiff.

This page explains the shared concepts so you can reason about your purchase without mixing up regimes. When you want numbers, use the calculator that matches the jurisdiction: our SDLT calculator for England and Northern Ireland, the LBTT calculator for Scotland, or the LTT calculator for Wales. For the exact percentages that apply from April 2025 in England and Northern Ireland, see our stamp duty rates guide, which is written specifically as a reference table and avoids duplicating long narrative here.

What triggers the tax?

For residential purchases, the charge generally arises when you acquire a major interest in land — most often on completion of a sale. Your conveyancer will normally account for the tax as part of the completion statement. Leasehold purchases can also attract SDLT, LBTT or LTT where a premium is paid or in some cases on the net present value of rent; the details sit outside a short overview but matter if you are buying a long lease or a shared-ownership staircasing. If your transaction is non-standard, treat any online estimate as a starting point only and confirm treatment with a solicitor.

The tax is usually paid by the buyer, not the seller. It sits alongside other completion costs such as legal fees, searches and registration fees. Because it scales with price and buyer circumstances, it often forms the largest single cash cost after the deposit and mortgage arrangement — which is why buyers typically model it early when deciding what offer they can afford.

Progressive bands, not a flat percentage

A common misconception is that one percentage applies to the entire purchase price. In practice, SDLT, LBTT and LTT for residential property are usually calculated using bands: you pay a given rate only on the slice of the price that falls inside each band, similar in spirit to how income tax slices work. Effective percentage therefore rises with price even when headline rates look modest. Additional-property surcharges and supplements then stack on top of the slice calculation in ways that differ by country — for example Scotland's Additional Dwelling Supplement behaves differently from the Welsh additional-property rules. If you are comparing buy-to-let economics across borders, compare whole-of-UK outcomes rather than assuming the English structure transfers directly.

Reliefs and buyer types change the answer

Whether you are a first-time buyer, replacing a main home, or acquiring an extra dwelling changes which band set applies. First-time buyer relief in England and Northern Ireland has its own logic and ceiling; losing that relief entirely above a certain price is a frequent source of surprise. Additional-property purchases can attract higher rates or supplements even when the home will eventually become your only residence, which feeds into chain planning and refund timing. Non-resident buyers may face further surcharges in some parts of the UK. Rather than memorise every edge case here, use the buyer-type tabs in the relevant calculator and read the specialist guides linked below for the scenario that matches you.

• First-time buyers— eligibility, joint purchase issues, and when relief disappears.
• Second homes and buy-to-let— how higher rates and supplements layer on the standard calculation.
• Non-UK residents— residence tests and how surcharges interact with other charges.
• When to pay and file— deadlines and who actually submits the return in practice.

How this fits your move financially

Buyers who focus only on mortgage affordability sometimes underestimate stamp taxes. A change in buyer type — for example deciding to keep a former flat as a let — can move the liability sharply. Building the tax into your budget alongside lender fees, insurance and removals reduces last-minute stress. Our moving costs guide walks through a fuller checklist so SDLT, LBTT or LTT sits in context rather than in isolation.

Evidence, audits and professional advice

Returns and payments are subject to HMRC, Revenue Scotland or WRA rules as applicable. Errors can attract interest and penalties. Solicitors routinely file on behalf of clients, but the legal responsibility remains with the taxpayer. Keep completion correspondence and the filed return summary. If HMRC or another authority enquires, you will need a clear trail from the price paid to the calculation used. Where structures involve trusts, companies, mixed use, or overseas parties, specialist tax advice is appropriate; no public calculator replaces that judgement.

Quick answers people ask search engines

Is stamp duty the same across the UK? No. SDLT, LBTT and LTT are separate taxes with separate rules. Do I pay if I am a first-time buyer? Often less or nothing up to certain thresholds in England and Northern Ireland, but rules differ in Scotland and Wales — use the correct regional tool. Does the seller pay? Typically no; the buyer settles the tax. When is it due? In England and Northern Ireland the SDLT return and payment are generally due within 14 days of completion; Scotland and Wales have their own filing mechanics your conveyancer will follow.

Information is for general understanding only and can become outdated. Always confirm current law and your personal position with a qualified conveyancer or tax adviser before you exchange or complete.