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Estimate current residential purchase tax in England, Scotland or Wales.
Estimated LTT
£15,950Additional-property rates appliedThe selected Wales purchase gives estimated LTT of £15,950 under the stated assumptions.
Example figures.
Rates as of
The location of the property selects the purchase tax calculation. England uses Stamp Duty Land Tax, Scotland uses Land and Buildings Transaction Tax with an Additional Dwelling Supplement where applicable, and Wales uses Land Transaction Tax. Enter the full price for one residential dwelling, then choose whether the additional-property rates should apply.
The result estimates the current tax under that selection. It does not decide your legal eligibility for a rate or relief. A property bought to rent out is not automatically treated the same way as every other purchase. Existing ownership, joint buyers and a replacement main home can affect the assessment, so check the relevant official guidance before choosing.
For a banded calculation, each percentage applies only to the part of the price inside its band, and the calculator adds those pieces. Crossing a band boundary does not put the entire purchase into the next marginal rate. The minimum threshold for additional-property treatment works differently: reaching £40,000 can trigger higher rates on the qualifying purchase.
Scotland: residential LBTT + qualifying purchase price × ADS rate
Apply the purchase threshold and national rounding method described below.
This reproduces the WRA current higher-rate example. The first £180,000 attracts £9,000 of tax at 5%. The next £70,000 attracts £5,950 at 8.5%, and the remaining £10,000 attracts £1,000 at 10%.
Adding the three amounts gives £15,950 of LTT. The example assumes the higher rates apply and no relief or transitional provision changes the transaction.
This is a current-rate estimate for an individual buying a single residential property. With no completion-date or contract-date field, it cannot assess historical rates or transitional contracts. It does not model linked transactions, multiple dwellings, mixed residential and commercial property, leases with a separate rent liability, shared ownership or reliefs, and it does not estimate legal, financing or other purchase costs.
Selecting No does not apply first-time buyer relief, guarantee that a replacement-home exception applies or calculate a later refund. Selecting Yes assumes additional-property treatment is appropriate once the price meets the threshold; the form does not collect the ownership history needed to confirm that choice.
Company and trust purchases, non-resident SDLT, inherited interests and complicated joint ownership are outside this estimate, and the price and a yes/no answer cannot establish every buyer condition. Do not adjust the price to imitate a relief or deduct borrowing from it: price is the chargeable property consideration, not the deposit or the amount of cash used.
The England calculation applies the current SDLT ordinary or additional-property bands and the £40,000 minimum for the higher-rate calculation. The final SDLT amount is rounded down to a whole pound.
Scotland first calculates ordinary residential LBTT. Where ADS applies, the current supplement is eight percent of the entire price and is added to that LBTT amount. The final combined tax is rounded down to a whole pound.
Wales has separate main-rate and higher-rate band tables. Its current higher-rate table applies from 11 December 2024, subject to transitional contracts outside this model. WRA guidance rounds the chargeable consideration down to pounds, while the tax-return field asks for tax in pounds and pence. The calculator therefore retains tax pence instead of applying the SDLT whole-pound floor.
Ask a conveyancer and an accountant or tax adviser to confirm the position if you are replacing a main home, purchasing with another person, using a company or trust, buying from someone connected to you, or acquiring more than one dwelling. These facts can alter the tax classification or available relief, and cannot be inferred from a purchase price.
A rate change or a different completion date can alter the result, so keep the selected nation, price and additional-property choice with the estimate.
For the simple single-property purchase covered here, the additional-property calculation starts at £40,000. A £25,000 purchase therefore gives no SDLT, LBTT/ADS or LTT in this model. Linked transactions and unusual ownership interests need a separate assessment.
No. ADS is added to the ordinary residential LBTT amount. At a £300,000 price, the current model gives £4,600 LBTT plus £24,000 ADS, for £28,600 in total.
The Welsh return asks for total tax in pounds and pence. The calculation first rounds the chargeable consideration down to whole pounds, as the WRA guidance directs, then retains the tax to the penny. England and Scotland use a whole-pound floor for the final tax total.
No. It applies the ordinary residential bands without reliefs. First-time buyer eligibility and any available relief need a separate calculation with the relevant authority or your conveyancer.
Those cases are outside the three-field model. Company rules and the non-resident SDLT surcharge can change the result, so have an accountant or tax adviser check the purchase before you rely on the estimate.
