Rates & rules
The current UK figures that move a buy-to-let deal: stamp duty in all three systems, the non-resident surcharge, Bank Rate and today's exchange rate, each with its official source.
Updated 29 September 2026 · Figures calculated live by the Simple Yield engine
These are the official figures behind every calculation on this site, in one place. When a rate changes at a Budget or a Bank of England decision, this page and the analyser change together.
England and Northern Ireland: Stamp Duty Land Tax
| Portion of the price | Home | Buy-to-let | Buy-to-let, non-UK resident |
|---|---|---|---|
| Up to £125,000 | 0% | 5% | 7% |
| £125,001 to £250,000 | 2% | 7% | 9% |
| £250,001 to £925,000 | 5% | 10% | 12% |
| £925,001 to £1,500,000 | 10% | 15% | 17% |
| Over £1,500,000 | 12% | 17% | 19% |
Buying a second property adds 5% to every band. Buyers who spent fewer than 183 days in the UK in the 12 months before buying pay a further 2%, companies included. First-time buyers pay nothing up to £300,000 on homes costing up to £500,000.
What this means for you
Source: GOV.UK: residential rates · GOV.UK: non-UK residents. Last checked 29 September 2026.
Scotland: Land and Buildings Transaction Tax
| Portion of the price | Home | Buy-to-let |
|---|---|---|
| Up to £145,000 | 0% | 8% |
| £145,001 to £250,000 | 2% | 10% |
| £250,001 to £325,000 | 5% | 13% |
| £325,001 to £750,000 | 10% | 18% |
| Over £750,000 | 12% | 20% |
Buying an additional property adds the Additional Dwelling Supplement: a flat 8% of the whole price, on purchases of £40,000or more. There's no non-resident surcharge. First-time buyers pay nothing up to £175,000.
What this means for you
Source: Revenue Scotland: LBTT rates · Revenue Scotland: ADS. Last checked 29 September 2026.
Wales: Land Transaction Tax
Wales uses a separate table of higher rates for additional properties, with its own bands, rather than a surcharge. There's no non-resident surcharge and no first-time buyer relief.
| Buy-to-let: portion of the price | Higher rate |
|---|---|
| Up to £180,000 | 5% |
| £180,001 to £250,000 | 8.5% |
| £250,001 to £400,000 | 10% |
| £400,001 to £750,000 | 12.5% |
| £750,001 to £1,500,000 | 15% |
| Over £1,500,000 | 17% |
| Home: portion of the price | Main rate |
|---|---|
| Up to £225,000 | 0% |
| £225,001 to £400,000 | 6% |
| £400,001 to £750,000 | 7.5% |
| £750,001 to £1,500,000 | 10% |
| Over £1,500,000 | 12% |
What this means for you
Source: Welsh Government: LTT rates. Last checked 29 September 2026.
Bank of England Bank Rate
3.75%
Held on 17 September 2026. The next decision is due on 5 November 2026.
What this means for you
Source: Bank of England. Last checked 29 September 2026.
The pound against the Australian dollar
£1 = A$1.8883
Also US$1.3263 and €1.1657. European Central Bank reference rates for 28 September 2026.
What this means for you
Source: European Central Bank, updated automatically each working day.
Run your own numbers.
The example above opens in the analyser, ready to change. Free, no account, and every figure shows its working.
Open this example →This guide is general information, not financial, tax, or legal advice. Rules change at fiscal events; check the linked official sources and take professional advice before acting.