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2025–26 SDLT
Bands · Apr 2025

Methodology

Last updated: April 2026

This page explains how our calculators derive totals and which official sources are used for SDLT (England and Northern Ireland), LBTT (Scotland), and LTT (Wales).

How calculations are performed

Residential property taxes are calculated progressively across bands: each rate applies only to the part of consideration within that band. Additional-property and non-resident adjustments are then layered based on rule-specific thresholds.

Core assumptions

Results are informational estimates for common residential scenarios. Complex transactions (mixed use, trusts, relief interactions, and unusual beneficial ownership structures) may produce different liabilities and should be reviewed by a qualified adviser.

Official data sources

  • HMRC SDLT guidance
  • Revenue Scotland (LBTT / ADS)
  • Welsh Government and WRA LTT guidance

More on this site

Cross-check terminology on the calculators, read the methodology behind the numbers, and use the policies below if you need clarity on limitations or data.

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