Scotland or England (2026): is buying a house cheaper in Scotland?
For a buyer who owns no other home, Scotland's LBTT is a little lower than England's stamp duty on homes up to £325,000 and higher on dearer homes. First-time buyers pay less in England. Second-home buyers pay more in Scotland, where the Additional Dwelling Supplement is 8% against England's 5%. Buyers living outside the UK pay less in Scotland, which has no non-resident surcharge.
Key facts
- Owns no other home: £4,600 in Scotland against £5,000 in England on £300,000; £23,350 against £15,000 on £500,000.
- First-time buyer, £300,000: £4,000 in Scotland, nothing in England.
- Second home, £300,000: £28,600 in Scotland, £20,000 in England.
- Not UK resident, £300,000, owns no other home: £4,600 in Scotland, £11,000 in England.
- In Scotland the seller pays for the Home Report and the searches.
Which costs more for a buyer who owns no other home?
Up to £325,000 Scotland is a little cheaper. Above it Scotland’s 10% band overtakes England’s 5%, and the gap grows with the price:
| Price | Scotland (LBTT) | England (SDLT) |
|---|---|---|
| £200,000 | £1,100 | £1,500 |
| £250,000 | £2,100 | £2,500 |
| £300,000 | £4,600 | £5,000 |
| £325,000 | £5,850 | £6,250 |
| £400,000 | £13,350 | £10,000 |
| £500,000 | £23,350 | £15,000 |
| £750,000 | £48,350 | £27,500 |
Every line of a £300,000 purchase, side by side. Scotland has no searches line because the seller pays for them:
| Place | Buyer | Taxes | Fees, typical | Total on top | Share of price |
|---|---|---|---|---|---|
| Scotland | Main home, no other home, price £300,000 | £4,600 | £1,630 | £6,230£6,030 to £8,130 | 2.08% |
| England | Main home, tax-resident, no other home, price £300,000 | £5,000 | £1,500 | £6,500£5,900 to £7,100 | 2.17% |
What about first-time buyers?
England’s relief is larger: nothing up to £300,000, against £175,000 in Scotland.
| Price | Scotland, first-time buyer | England, first-time buyer |
|---|---|---|
| £200,000 | £500 | £0 |
| £300,000 | £4,000 | £0 |
| £450,000 | £17,750 | £7,500 |
See first-time buyers in Scotland.
What about a second home?
Both add a flat surcharge on the whole price: 8% in Scotland (the Additional Dwelling Supplement), 5% in England.
| Place | Buyer | Taxes | Fees, typical | Total on top | Share of price |
|---|---|---|---|---|---|
| Scotland | Second home, owns another home, price £300,000 | £28,600 | £1,630 | £30,230£30,030 to £32,130 | 10.08% |
| England | Second home, tax-resident, owns another home, price £300,000 | £20,000 | £1,500 | £21,500£20,900 to £22,100 | 7.17% |
More in the Additional Dwelling Supplement.
What about a buyer living outside the UK?
England adds 2% of the price for a buyer who spent fewer than 183 days in the UK in the year before buying. Scotland has no such surcharge:
| Place | Buyer | Taxes | Fees, typical | Total on top | Share of price |
|---|---|---|---|---|---|
| Scotland | Main home, no other home, price £300,000 | £4,600 | £1,630 | £6,230£6,030 to £8,130 | 2.08% |
| England | Main home, not tax-resident, no other home, price £300,000 | £11,000 | £1,500 | £12,500£11,900 to £13,100 | 4.17% |
What else is different?
- The Home Report and searches are the seller’s cost in Scotland; in England the buyer orders and pays for searches and any survey.
- Offers in Scotland go by letter from the buyer’s solicitor, often by a closing date the seller sets.
- The contract is binding once the missives are concluded; in England, at exchange of contracts.
- The return is due within 30 days in Scotland, to Revenue Scotland, and 14 days in England, to HMRC.
What this guide does not cover
- Wales (Wales or England) and Northern Ireland, which pays England’s stamp duty (Northern Ireland or England).
- Companies, several homes bought at once, leases and mixed-use property.
Questions people ask
Is it cheaper to buy a house in Scotland or England?
In purchase tax, Scotland is a little cheaper up to £325,000 for a buyer who owns no other home, and dearer above. England is cheaper for first-time buyers and second homes; Scotland for buyers living abroad.
Do I pay Scottish or English tax if I live in England and buy in Scotland?
Scottish LBTT. The tax follows where the property is, not where the buyer lives.
Is a second home cheaper in Scotland or England?
England. Scotland's Additional Dwelling Supplement is 8% of the price, England's higher rates 5%: on a £300,000 second home that is £28,600 against £20,000 in total tax.
How is buying a house in Scotland different from England?
Besides the tax: the seller provides a Home Report and pays for the searches, offers go by solicitor's letter, often by a closing date, and the deal is binding once the missives are concluded.
Sources
- Residential property: LBTT ratesRevenue Scotland
- Additional Dwelling SupplementRevenue Scotland
- Stamp Duty Land Tax: residential property ratesGOV.UK (HM Revenue and Customs)
- Home Report (seller provides within nine days)mygov.scot (Scottish Government)
- Making an offer (solicitor's letter, closing dates, missives)mygov.scot (Scottish Government)
Behind the figures
Every amount on this page is worked out by the engine from rule files that cite these pages.
- Which?: Conveyancing, what it is and what it costs (29 May 2026)Secondary source
- The Land Registration Fee Order 2024 (SI 2024/931)Official source
- Revenue Scotland: LBTT updates (ADS 8% from 5 December 2024)Official source
- GOV.UK: Stamp Duty Land Tax, residential property ratesOfficial source