What this illustration assumes
Rates checked 10 September 2026 against GOV.UK. First-time buyer selection assumes all buyers qualify and intend to occupy the home. Additional-property selection assumes higher rates apply, including any relevant worldwide ownership. Non-resident status uses HMRC’s SDLT test. Excludes companies, trusts, linked transactions, new-lease rent, shared ownership and other reliefs. Scotland and Wales have different property taxes.
Further reading: HMRC: residential SDLT rates. Content reviewed 9 September 2026. General information; availability depends on the individual case.
For Scotland use Revenue Scotland; for Wales use Welsh Government LTT guidance.