England and Northern Ireland (SDLT): 0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5 million, 12% above. First-time buyers: 0% to £300,000, 5% to £500,000. Additional properties: +5%.
Scotland (LBTT): 0% to £145,000 (£175,000 for first-time buyers), 2%, 5%, 10% and 12% above £750,000; 8% Additional Dwelling Supplement.
Wales (LTT): 0% to £225,000, then 6%, 7.5%, 10% and 12%; higher rates for additional properties; no first-time buyer relief.
In England and Northern Ireland: £5,000 for a home mover, nothing for a first-time buyer, and £20,000 for an additional property. In Scotland (LBTT) a home mover pays £4,600; in Wales (LTT) £4,500.
Who counts as a first-time buyer?+
Someone who has never owned a residential property, in the UK or abroad, and is buying their main home. If you buy jointly, every buyer must be a first-time buyer.
When do I pay stamp duty?+
Within 14 days of completion in England and Northern Ireland, and within 30 days in Scotland and Wales. Your solicitor usually files the return and pays it for you.