LBTT residential rates
| Portion of the price | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
- First-time buyers: the 0% band rises to £175,000, saving up to £600.
- Additional Dwelling Supplement (ADS): 8% of the whole price for second homes and buy-to-let, for transactions from 5 December 2024. It does not apply under £40,000.
Worked examples
- Home mover, £250,000: 2% on £105,000 = £2,100.
- First-time buyer, £250,000: 2% on £75,000 = £1,500.
- Buy-to-let, £250,000: £2,100 plus 8% ADS of £20,000 = £22,100.
Buying in England or Northern Ireland? Use the stamp duty calculator. In Wales, use the LTT calculator.
Sources
Frequently asked questions
How much LBTT do I pay on a £250,000 house?
£2,100 as a home mover, £1,500 as a first-time buyer, or £22,100 if it is an additional property paying the 8% ADS.
What is the LBTT threshold for first-time buyers?
£175,000. First-time buyers pay nothing on the first £175,000 instead of £145,000.
What is the ADS rate in Scotland?
8% of the full purchase price for transactions on or after 5 December 2024, for properties of £40,000 or more.
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Last updated October 2026.