£310,000 Property: Stamp Duty in England, Scotland and Wales Compared (2026)
The spread between the cheapest and dearest UK nation on a £310,000 home for a home mover. Scotland charges £5,100; England & Northern Ireland charges £5,500.
Home movers
| Nation | Tax | Payable | Effective rate | vs cheapest |
|---|---|---|---|---|
| Scotland | LBTT | £5,100 | 1.6% | - |
| Wales | LTT | £5,100 | 1.6% | - |
| England & Northern Ireland | SDLT | £5,500 | 1.8% | +400 |
First-time buyers
| Nation | Tax | Payable | Effective rate | vs cheapest |
|---|---|---|---|---|
| England & Northern Ireland | SDLT | £500 | 0.2% | - |
| Scotland | LBTT | £4,500 | 1.5% | +4,000 |
| Wales (no relief exists) | LTT | £5,100 | 1.6% | +4,600 |
Wales offers no first-time buyer relief at all, so a Welsh first-time buyer pays exactly the home-mover figure. Why Wales has no relief.
Additional properties and second homes
| Nation | Tax | Payable | Effective rate | vs cheapest |
|---|---|---|---|---|
| Wales | LTT | £20,950 | 6.8% | - |
| England & Northern Ireland | SDLT | £21,000 | 6.8% | +50 |
| Scotland | LBTT | £29,900 | 9.6% | +8,950 |
Scotland charges its Additional Dwelling Supplement on the entire purchase price rather than band by band, which is why Scottish second-home figures rise so much faster. How ADS works.
Try a different price
SDLT on a £310,000 property in England & Northern Ireland. That is an effective rate of 1.8%.
Common questions
Is stamp duty cheaper in Scotland or England on a £310,000 property?
On a £310,000 home for a home mover, Scotland is cheapest at £5,100 and England & Northern Ireland is dearest at £5,500, a difference of £400.
Why do the three nations charge different amounts?
They are three separate taxes, not one tax with regional rates. England and Northern Ireland pay Stamp Duty Land Tax, Scotland pays Land and Buildings Transaction Tax and Wales pays Land Transaction Tax. Each has its own bands, thresholds and reliefs, set by a different government at a different budget.
Which nation is most expensive for a second home at £310,000?
Scotland, at £29,900 against £20,950 in Wales. Scotland charges its Additional Dwelling Supplement on the whole purchase price rather than band by band, which is usually what drives the gap.
Computed from the published rate tables of HM Revenue & Customs, Revenue Scotland and the Welsh Revenue Authority, verified 9 August 2026 and checked against each authority’s own calculator.