Stamp Duty vs LBTT vs LTT: How the UK Splits Property Tax
England, Scotland and Wales all charge property transaction tax — but the names, bands, and rates are different.
The UK doesn't have one stamp duty. It has three property transaction taxes, one per devolved nation, and the differences are big enough to change a buying decision.
SDLT — Stamp Duty Land Tax (England & Northern Ireland) - 0% up to £125,000 - 2% £125k–£250k - 5% £250k–£925k - 10% £925k–£1.5M - 12% £1.5M+ - FTB relief: 0% to £300k, 5% £300k–£500k
LBTT — Land and Buildings Transaction Tax (Scotland) - 0% up to £145,000 - 2% £145k–£250k - 5% £250k–£325k - 10% £325k–£750k - 12% £750k+ - FTB relief: 0% to £175,000
LTT — Land Transaction Tax (Wales) - 0% up to £225,000 - 6% £225k–£400k - 7.5% £400k–£750k - 10% £750k–£1.5M - 12% £1.5M+ - No FTB relief
Worked example: £350,000 home, home mover, no surcharges - England (SDLT): £7,500 - Scotland (LBTT): £8,350 - Wales (LTT): £16,875
Wales is significantly more expensive at this price point. England is cheapest until you hit higher brackets where Scotland's 12% threshold is much lower.
Why this matters for cross-border buyers. Moving from London to Edinburgh? Don't assume the SDLT calculator works. The deviation can be thousands. Scotland and Wales also have their own additional dwelling supplements at different rates (Scotland 8% from December 2024; Wales 5% from 2025).
Which government collects? SDLT goes to HMRC and Westminster. LBTT goes to Revenue Scotland and Holyrood. LTT goes to the Welsh Revenue Authority and the Senedd. The same buyer could in principle pay all three over a lifetime, all to different agencies.
This calculator handles SDLT only — the other two will get their own tools soon. Use the SDLT calculator →
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Stamp Duty vs LBTT vs LTT: 영국 부동산세 3종 비교
잉글랜드·스코틀랜드·웨일스 모두 부동산 거래세를 매기지만 이름·구간·세율이 다 달라요.
영국은 단일 인지세가 없어요. 자치 국가별로 3개의 부동산 거래세가 있고, 그 차이가 매수 결정을 뒤집을 정도로 커요.
SDLT — Stamp Duty Land Tax (잉글랜드·북아일랜드) - £125,000까지 0% - £125k–£250k 2% - £250k–£925k 5% - £925k–£1.5M 10% - £1.5M+ 12% - FTB 감면: £300k까지 0%, £300k–£500k 5%
LBTT — Land and Buildings Transaction Tax (스코틀랜드) - £145,000까지 0% - £145k–£250k 2% - £250k–£325k 5% - £325k–£750k 10% - £750k+ 12% - FTB 감면: £175,000까지 0%
LTT — Land Transaction Tax (웨일스) - £225,000까지 0% - £225k–£400k 6% - £400k–£750k 7.5% - £750k–£1.5M 10% - £1.5M+ 12% - FTB 감면 없음
예시: £350,000, 일반 이사, 가산세 없음 - 잉글랜드 (SDLT): £7,500 - 스코틀랜드 (LBTT): £8,350 - 웨일스 (LTT): £16,875
이 가격대에선 웨일스가 압도적으로 비싸요. 잉글랜드는 중저가에서 가장 싸지만, 12% 구간 시작점이 스코틀랜드가 훨씬 낮음.
국경 간 매수자에게 중요한 이유. 런던에서 에든버러 이사? SDLT 계산기 그대로 쓰면 안 돼요. 차이가 수천 파운드. 스코틀랜드·웨일스도 추가 주택 가산세가 따로 있고 (스코틀랜드 8%, 웨일스 5%) 율도 달라요.
세금 받는 곳. SDLT → HMRC + 웨스트민스터. LBTT → Revenue Scotland + 홀리루드. LTT → 웨일스 세입청 + 세네드. 한 사람이 평생 동안 셋 다 낼 수도 있어요, 다른 기관에.
이 계산기는 SDLT만 — 나머지 둘도 곧. SDLT 계산기 →