First-Time Buyer Relief — By Region
| Region | Relief |
|---|---|
| England / NI | 0% up to £300,000, 5% to £500,000, no relief above |
| Scotland | Nil-rate band raised to £175,000 (max saving £600) |
| Wales | No relief — standard rates apply |
Frequently Asked Questions
In England/NI: 0% up to £300,000, then 5% up to £500,000, with no relief above £500,000. Scotland raises the LBTT nil-rate band to £175,000. Wales has no first-time buyer relief at all.
Generally, someone who has never owned a residential property anywhere in the world, and who is buying their only or main residence. Joint buyers must both qualify as first-time buyers.