Stamp duty, LBTT and LTT for auction buyers

Buying at auction does not change the tax. You pay the same property transaction tax as any other buyer, based on where the property is. The figures below are as of October 2026. Rates change, so check the official pages before you bid.

England and Northern Ireland: Stamp Duty Land Tax

• Higher rates: if you will own more than one residential property, you usually pay 5% on top of each band. They apply to residential purchases of £40,000 or more, and companies buying residential property usually pay them.
• First-time buyers: nothing up to £300,000 and 5% from £300,001 to £500,000. No relief if the price is over £500,000.
• Non-UK residents: usually a further 2% surcharge.
• Non-residential and mixed-use: 0% up to £150,000, 2% from £150,001 to £250,000 and 5% above.

Scotland: Land and Buildings Transaction Tax

Residential: 0% up to £145,000 (£175,000 for first-time buyers), 2% to £250,000, 5% to £325,000, 10% to £750,000 and 12% above. The Additional Dwelling Supplement is 8% of the price. Non-residential: 0% up to £150,000, 1% to £250,000 and 5% above. Buying in Scotland works differently, so use a Scottish solicitor.

Wales: Land Transaction Tax

Main residential: 0% up to £225,000, 6% to £400,000, 7.5% to £750,000, 10% to £1.5 million and 12% above. Higher residential rates run from 5% to 17% across six bands. Non-residential: 0% up to £225,000, 1% to £250,000, 5% to £1 million and 6% above.

Points for auction buyers

Each rate applies only to the part of the price within its band. Fees you pay on the seller's behalf may count towards the taxable price. Reliefs and surcharges have detailed rules, so check with a solicitor.