For non-first time buyers, the current Stamp Duty rates in England for your main residence are 0% of the first £125,000 of the property value; 2% of the element between £125,000 and £250,000; 5% of the element between £250,000 and £925,000; 10% of the element between £925,000 and £1,500,000; and 12% of the element above 1,500,000. For First time buyers, there is zero stamp duty to pay on the first £300,000 of any home costing up to £500,000 and only 5% on any proportion between £300k and £500k. As a first time buyer, there is zero stamp duty to pay on the first £300,000 of any home costing up to £500,000 and only 5% on any proportion between £300k and £500k. For non-first time buyers, the current Stamp Duty rates in England for your main residence are 0% of the first £125,000 of the property value; 2% of the element between £125,000 and £250,000; 5% of the element between £250,000 and £925,000; 10% of the element between £925,000 and £1,500,000; and 12% of the element above £1,500,000. The current Land and Buildings Transaction Tax rates in Scotland for your main residence are 0% on the first £145,000 of the property value; 2% of the element between £145,000 and £250,000; 5% of the element between £250,000 and £325,000; 10% of the element between £325,000 and £750,000; and 12% of the element above £750,000. From 25th January 2019, the Land and Buildings Transaction Tax rates in Scotland for a property that is not your main residence are 4% on the first £145,000 of the property value; 6% of the element between £145,000 and £250,000; 9% of the element between £250,000 and £325,000; 14% of the element between £325,000 and £750,000; and 16% of the element above £750,000. For non-first time buyers, the current Stamp Duty rates in England for your main residence are 0% of the first £125,000 of the property value; 2% of the element between £125,000 and £250,000; 5% of the element between £250,000 and £925,000; 10% of the element between £925,000 and £1,500,000; and 12% of the element above 1,500,000. For First time buyers, there is zero stamp duty to pay on the first £300,000 of any home costing up to £500,000 and only 5% on any proportion between £300k and £500k. New rates will apply from 1st April 2018. As a first time buyer, there is zero stamp duty to pay on the first £300,000 of any home costing up to £500,000 and only 5% on any proportion between £300k and £500k. For non-first time buyers, the current Stamp Duty rates in England for your main residence are 0% of the first £125,000 of the property value; 2% of the element between £125,000 and £250,000; 5% of the element between £250,000 and £925,000; 10% of the element between £925,000 and £1,500,000; and 12% of the element above 1,500,000. New rates will apply from 1st April 2018.