What taxes apply to property purchases in Scotland or Wales?  

This is a freeview summary.

Stamp Duty Land Tax (SDLT) does not apply to land transactions in Scotland from April 2015 and in Wales from April 2018.

It has been replaced by Land and Buildings Transaction Tax (LBTT) in Scotland and by Land Transaction Tax (LTT) in Wales.


Our practical tax guides Land and Buildings Transaction Tax and LBTT: Additional Dwellng Supplement are in our Scottish Tax section.

The Scottish government publishes information about devolved taxes and the Scottish approach to taxation on its website,