Residential purchases by individuals in England, Northern Ireland, Scotland and Wales
First-time buyer stamp duty calculator
Enter the price to see what a first-time buyer pays in each nation, and how much the relief saves compared with someone moving home.
| Where the home is | First-time buyer pays | Moving home pays | Relief saves |
|---|
Figures assume individual buyers who meet the conditions, leave out the 2% Stamp Duty surcharge for buyers who are not UK resident, and use the ordinary rates in the moving-home column.
Rates and rules used: Stamp Duty first-time buyer relief for completions on or after 1st April 2025; LBTT first-time buyer relief for 2026-27; Land Transaction Tax main rates. Sources: GOV.UK residential rates; Revenue Scotland residential rates; Welsh Government rates and bands. Checked 16th September 2026. Rates are reviewed whenever a government changes them, and at least every April.
Who counts as a first-time buyer
Every buyer must never have owned a home, in the UK or abroad, and must intend to occupy the property as their only or main residence. If one buyer has owned a home before, none of you gets the relief.
What the relief is worth
In England and Northern Ireland, first-time buyers pay nothing on the first £300,000 and 5% on the part from £300,001 to £500,000. Above £500,000 the relief is lost and the standard rates apply to the whole price. In Scotland, the tax-free band rises from £145,000 to £175,000, which saves up to £600. Wales has no first-time buyer relief.
The first-time buyer relief guide explains the rules in more detail.
Common questions
Does the relief apply to a buy-to-let?
No. You must intend to occupy the home as your only or main residence.
I own a share of a home through an inheritance. Am I still a first-time buyer?
Possibly not. Owning a share of a home, including one you inherited, can count as having owned a home. Ask your solicitor or conveyancer to check.
These calculators give an estimate based on the published rates for residential purchases. They do not cover purchases by companies or trusts, multiple dwellings, shared ownership, new leases, mixed-use or non-residential property, linked transactions, or completions before the dates shown. This is general information, not tax or legal advice. Your solicitor or conveyancer will confirm the tax due. Rates checked against GOV.UK, Revenue Scotland and the Welsh Government on 16th September 2026.