By price
Stamp duty on a £750,000 property
The Scottish and Welsh tables both change rate at this price, while the English one carries on unchanged.
Checked by Radif Partners · Editorial policy · How we calculate
On a £750,000 home bought as an only residence, Land and Buildings Transaction Tax in Scotland comes to £48,350, Land Transaction Tax in Wales to £36,750 and Stamp Duty Land Tax in England and Northern Ireland to £27,500. The Scottish bill is £20,850 higher than the English one because LBTT charges 10% on everything from £325,001 to £750,000, while SDLT stays at 5% up to £925,000. £750,000 is the exact top of that Scottish 10% band, and also of the Welsh 7.5% band and the Welsh higher-rate 12.5% band, so the next pound costs 12% in Scotland and 10% in Wales. A second home costs £65,000 in England, £73,700 in Wales and £108,350 in Scotland, where the Additional Dwelling Supplement alone is £60,000. A buyer living abroad pays £42,500 in England and the same as a resident in the other two nations.
More options: commercial property, company relief
Stamp Duty Land Tax · England and Northern Ireland
£27,500
3.7% of £750,000 · rule applied: Standard residential rates
| Portion | Rate | Tax |
|---|---|---|
| £0 to £125,000 | 0% | £0 |
| £125,000 to £250,000 | 2% | £2,500 |
| £250,000 to £925,000 | 5% | £25,000 |
Return and payment due within 14 days of completion.
Same purchase elsewhere in the UK
Two tables change rate at £750,000
In Scotland the 10% band of LBTT ends here and the top rate of 12% begins. In Wales the 7.5% band of the main rates ends and 10% begins, and for a second home the higher rates step from 12.5% to 15%. England keeps going at 5% until £925,000. The table compares a £750,000 purchase with one £50,000 higher, and the rate paid on that extra slice.
| Buyer | £750,000 | £800,000 | Rate on the extra |
|---|---|---|---|
| England & NI, only home | £27,500 | £30,000 | 5% |
| England & NI, second home | £65,000 | £70,000 | 10% |
| Scotland, only home | £48,350 | £54,350 | 12% |
| Scotland, second home | £108,350 | £118,350 | 20% |
| Wales, only home | £36,750 | £41,750 | 10% |
| Wales, second home | £73,700 | £81,200 | 15% |
For a Scottish second home the extra slice costs 20%: the top LBTT rate plus the 8% supplement, which is charged on the whole price, the extra included. A Welsh second home pays 15% on the same slice, and an English one 10%.
Why LBTT runs so far ahead of SDLT here
The two tables start close together. Scotland’s nil band is wider (£145,000 against £125,000), and up to £325,000 the bills are within a few hundred pounds of each other. The difference opens in the next slice: Scotland charges 10% from £325,001, England 5%. On a £750,000 home that slice is £425,000 long, and the 5% gap on it, £21,250, more than covers the £20,850 difference; the wider Scottish nil band gives a little back lower down.
| Band | Amount in band | Rate | Tax |
|---|---|---|---|
| £0 to £145,000 | £145,000 | 0% | £0 |
| £145,001 to £250,000 | £105,000 | 2% | £2,100 |
| £250,001 to £325,000 | £75,000 | 5% | £3,750 |
| £325,001 to £750,000 | £425,000 | 10% | £42,500 |
| Total | £750,000 | 6.5% | £48,350 |
Buyers of large family homes in Edinburgh meet this directly: the average detached house there sold for £705,469 in July 2026, which carries £43,896 of LBTT. The same price in England would carry £25,273 of SDLT. The LBTT rates page has the full Scottish table.
The Scottish second home at £750,000
The Additional Dwelling Supplement is 8% of the full price, £60,000 here, on top of the £48,350 of LBTT. It applies to a buyer who will own more than one dwelling and to any company buying a home (Revenue Scotland). For a family buying before selling, it is reclaimable once the previous main home is sold within 36 months. The old home must have been the main residence at some point in the 36 months before the purchase, and the buyers must live in the new one. Revenue Scotland does not extend the deadline for exceptional circumstances, so a slow sale can cost the full £60,000.