Property Purchase Tax Calculator · Methodology

How the calculation works

Calculate the principal residential property purchase tax for a purchase anywhere in the UK—SDLT in England and Northern Ireland, LBTT in Scotland or LTT in Wales—and combine it with the deposit and user-entered transaction costs.

Return to calculator

Included

England and Northern Ireland residential SDLT bands from 1 April 2025
Scottish residential LBTT and first-time buyer relief
Welsh main and higher residential LTT bands
Higher rates for additional dwellings in each jurisdiction
The England and Northern Ireland non-UK resident surcharge
A band-by-band tax breakdown
Deposit and mortgage split
Legal, survey, valuation, mortgage and removal costs
Immediate works and other user-entered costs
The tax effect of the next £10,000 of purchase price

Outside this method

Non-residential and mixed-use rates
The England and Northern Ireland 17% corporate single-rate test
Trusts, partnerships and transaction-specific company reliefs
Shared ownership and lease-rent net present value
Linked transactions and multiple-property purchases
Legal eligibility for replacement-home treatment or a refund
Mortgage affordability, interest and ongoing ownership costs

Calculation

Core formulas

Progressive band calculation

Taxᵢ = taxable price in bandᵢ × applied rateᵢ

Each rate applies only to the portion of the transaction value inside that jurisdiction's band.

England and Northern Ireland higher rates

Additional-property element = 5% × price; non-resident element = 2% × price

Each selected surcharge is added across the SDLT bands for a qualifying purchase of at least £40,000.

Scottish additional dwelling

ADS = 8% × purchase price

The Additional Dwelling Supplement is added to ordinary or relieved LBTT for a qualifying additional dwelling of at least £40,000.

Welsh higher residential element

Higher-rates element = LTT under higher bands − LTT under main bands

Wales uses different thresholds and rates for higher residential transactions rather than adding one flat percentage to every main-rate band.

Total purchase cost

Purchase price + property purchase tax + professional, mortgage, moving and immediate costs

This is the economic acquisition cost before mortgage interest or future ownership costs.

Cash required

Deposit + property purchase tax + all entered buying costs

The mortgage is assumed to fund only the purchase price remaining after the deposit.

Next £10,000 cost

£10,000 + tax(price + £10,000) − tax(price)

Recalculating the whole transaction captures band changes and the English first-time buyer relief cliff above £500,000.

Timing convention

When cash flows occur

The property location, purchase price and buyer position are assessed as one residential transaction under the current rate set stated in the calculator. All user-entered fees and costs are treated as cash paid at completion or immediately afterwards. No later mortgage payments or ownership costs are included.

Limitations

What the result cannot establish

The calculator cannot determine legal eligibility for first-time buyer relief, replacement-main-residence treatment or a higher-rate refund.
SDLT residence uses a transaction-specific test and is not necessarily the same as tax residence, nationality or immigration status.
Additional-property rules can consider property owned anywhere in the world by buyers and can also consider spouses, civil partners, co-buyers, companies and trusts.
The limited-company mode applies the common higher residential treatment but does not establish special rates, exemptions or reliefs.
The assumed fee defaults are illustrations; actual quotes vary by property, lender, location and complexity.
Immediate works are included in total acquisition cash but are not treated as taxable consideration in this model.
Tax rules can change and the relevant effective date or contract date should be confirmed before exchange.

Reference tests

Numerical checks

Case	Inputs	Expected result
England or Northern Ireland standard purchase	£295,000; only home; UK resident	£4,750 SDLT
England or Northern Ireland first-time buyer cliff	£500,001; first-time buyer selection; UK resident	£15,000.05 SDLT because ordinary bands apply
England or Northern Ireland combined surcharges	£300,000; additional property; non-UK resident surcharge	£26,000 SDLT
Scottish standard purchase	£235,000; only home	£1,800 LBTT
Scottish first-time buyer	£200,000; eligible first-time buyer	£500 LBTT
Scottish additional dwelling	£250,000; additional property	£22,100 total LBTT including £20,000 ADS
Welsh main residential purchase	£280,000; only home	£3,300 LTT
Welsh higher residential purchase	£400,000; additional property	£29,950 LTT, including a £19,450 higher-rates element

Evidence

Sources

GOV.UK — Residential property SDLT rates HMRC — Higher rates for additional residential properties HMRC — SDLT rates for non-UK residents Revenue Scotland — Residential LBTT rates and first-time buyer relief Revenue Scotland — Additional Dwelling Supplement Welsh Revenue Authority — LTT rates and bands Welsh Revenue Authority — Higher residential LTT rates MoneyHelper — Mortgage fees and costs when buying a home