Buying in Wales or Scotland?
The rules are different, read the appropriate information below to get an accurate understanding:
Stamp duty in Scotland
Following the Scottish Budget on 15th December 2022, the Additional Dwelling Supplement (ADS) has increased from 4% to 6%.
The current LBTT rates are shown in the table below:
Tax Band |
Normal Rate |
Additional Dwelling* |
| less than 145k | 0% | 6%* |
| £145k to 325k | 5% | 11% |
| £325k to 750k | 10% | 16% |
| rest over 750k | 12% | 18% |
Scotland (LBTT)
Stamp duty in Wales
The current LTT rates in Wales are shown in the tables below:
Moving home
Tax Band |
LTT Rate |
| less than 225k | 0% |
| £225k to 400k | 6% |
| £400k to 750k | 7.5% |
| 750k to £1.5m | 10% |
| rest over £1.5m | 12% |
For a single property LTT is exempt on the first £225,000. LTT is charged at 6% on the portion between £180,000 and £400,000, 7.5% on the portion between £400,000 and £750,000, 10% within the next band up to £1.5 million and 12% over that.
Additional property
Tax Band |
LTT Rate |
| less than 1805k | 4%* |
| £180k to 250k | 7.5% |
| £250k to 400k | 9% |
| £750k to £1.5m | 14% |
| rest over £1.5m | 16% |
* Under the current LTT system an additional property purchased for less than £40k will attract 0% tax. For purchases from £40k to £180k the LTT rate will be 4% on full purchase price.
Wales (LTT)
The information provided by these tools is for guidance purposes only and should not be construed as definitive, always seek advice before making important decisions.