Home Buyer TaxStamp Duty, LBTT and LTT calculators for England, Scotland and Wales

Residential purchases by individuals in England, Northern Ireland, Scotland and Wales

First-time buyer relief

Who qualifies, what it saves and the traps that cancel it.

England and Northern Ireland

First-time buyers pay no Stamp Duty on the first £300,000 and 5% on the part from £300,001 to £500,000. If the price is more than £500,000 the relief is lost entirely and the standard rates apply to the whole purchase. On a £400,000 home a first-time buyer pays £5,000, compared with £10,000 at the standard rates.

Scotland

First-time buyers get a tax-free band of £175,000 instead of £145,000. The most it can save is £600. There is no upper price limit.

Wales

There is no first-time buyer relief. Everyone buying a single home pays the main rates, which start at £225,000.

Who counts as a first-time buyer

Every buyer must never have owned a home, in the UK or abroad, and must intend to live in the property as their main home. If you are buying with a partner who has owned a home before, neither of you gets the relief. Inheriting a share of a property in the past can also count as ownership, so check if that applies to you.

Related calculators

Stamp Duty calculatorLBTT calculator

Rates and rules used: Sources: GOV.UK residential rates; Revenue Scotland rates. Checked 16th September 2026. Rates are reviewed whenever a government changes them, and at least every April.

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.