Standard residential bands (England + NI)
Up to £125,000 0%
£125,001 – £250,000 2%
£250,001 – £925,000 5%
£925,001 – £1.5m 10%
Above £1.5m 12%
Reliefs & surcharges
First-time buyer relief Plus 5% on £300k–£500k · No relief above £500k
0% to £300k Second-home surcharge On entire price · Raised from +3% Oct 2024
+5% Non-resident surcharge On entire price · Stacks with second-home surcharge
+2%
Scotland uses LBTT, Wales uses LTT — different bands and reliefs apply.