Both tables read 22 October 2026
LBTT vs SDLT: The Same House, Two Tax Systems
Scotland starts taxing later — £145,000 against England's £125,000 — but its middle bands rise faster. On a £300,000 home LBTT is £2,500 cheaper; on £750,000 it is £7,750 more expensive.
| Purchase price | SDLT (England) | LBTT (Scotland) | Difference |
|---|---|---|---|
| £200,000 | £1,500 | £1,100 | £-400 |
| £300,000 | £5,000 | £4,600 | £-400 |
| £400,000 | £10,000 | £13,350 | +£3,350 |
| £500,000 | £15,000 | £23,350 | +£8,350 |
| £750,000 | £27,500 | £48,350 | +£20,850 |
| £1,000,000 | £43,750 | £78,350 | +£34,600 |
Why the crossover happens
SDLT runs 0% to £125,000, 2% to £250,000 and 5% to £925,000. LBTT runs 0% to £145,000, 2% to £250,000, 5% to £325,000 and then 10% from £325,001 — a band England does not reach until £925,000. Below about £325,000 Scotland is cheaper or level; above it, the 10% band starts to bite, and by £750,000 LBTT is ahead.
What this comparison leaves out
- First-time buyers — England gives nothing to £300,000; Scotland moves its nil band to £175,000 and caps the saving at £600. The English relief is worth far more.
- Second homes — England adds 5 points to every band; Scotland charges 8% ADS on the whole price.
- Where you actually buy — the tax follows the property, not the buyer. A Scottish purchase pays LBTT whatever your address.
LBTT calculator → · SDLT calculator →