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SDLT vs LBTT vs LTT on Land

England and Northern Ireland use SDLT (HMRC). Scotland uses LBTT (Revenue Scotland) plus ADS supplement. Wales uses LTT (Welsh Revenue Authority). Non-residential bands and the treatment of bare development land differ across the three. Always check the right devolved calculator before bid.

Jurisdiction map

  • England + Northern Ireland: SDLT (HMRC).
  • Scotland: LBTT + ADS (Revenue Scotland).
  • Wales: LTT (Welsh Revenue Authority).

Non-residential thresholds

  • SDLT non-residential: 0% to 150k, 2% 150k to 250k, 5% over 250k.
  • LBTT non-residential: 0% to 150k, 1% 150k to 250k, 5% over 250k.
  • LTT non-residential: 0% to 225k, 1% 225k to 250k, 5% 250k to 1m, 6% over 1m.

Residential surcharges

  • SDLT: 5% additional dwellings surcharge (corporates, second properties).
  • LBTT: 8% ADS (Scotland).
  • LTT: 5% higher-rates (Wales).

Which applies to bare land

Bare land with consent for residential development is treated as residential at completion across all three regimes. Bare land with current commercial use is non-residential. Six-or-more-dwellings rule applies to SDLT (England / NI); LBTT and LTT have their own multi-dwelling provisions, both narrower in scope.

Stamp Duty Land Tax (SDLT)· Current rules post-31 Mar 2025Appraisal model reviewed by Oliver Wakefield-Smith (data integrity) with chartered-surveyor (MRICS) and CTA tax review. No affiliate links.