Downsizing in Scotland, Wales and Northern Ireland: what is different.

Property tax on the new home

Nation	Tax	On a £300,000 home	If you still own the old home on completion
England and Northern Ireland	Stamp Duty Land Tax	£5,000	Add 5 points to every band; refundable if you sell within 3 years
Scotland	Land and Buildings Transaction Tax	£4,600	Additional Dwelling Supplement of 8% of the price; refundable if you sell within 36 months
Wales	Land Transaction Tax	£4,500	Higher-rate bands apply; refundable if you sell within 3 years (longer in some cases)

The stamp duty calculator handles all three.

The buying and selling process

Scotland

• Sellers must provide a Home Report (survey, energy report and property questionnaire) before marketing. It costs £400 to £800 and buyers rely on it, so you rarely need your own survey when buying.
• Offers are made through a solicitor and are usually "offers over" a guide price; sealed bids at a closing date are common for popular homes.
• Missives (the exchange of letters between solicitors) make the deal binding earlier than in England, which means fewer collapsed sales but less room to change your mind.
• Solicitors often act as estate agents too.

Wales

• The process is the same as England. Property tax and the care rules differ (below).

Northern Ireland

• The process is similar to England but with its own conveyancing customs; use a local solicitor.
• Rates replace council tax, based on the capital value of the home. Pensioners on certain benefits get rate relief, and there is a lone pensioner allowance of 20% for people over 70 living alone.
• Stamp duty is the same as England.

Care costs

Nation	Pay the full cost above	Notes
England	£23,250	Lower limit £14,250
Northern Ireland	£23,250	Lower limit £14,250
Scotland	£35,000	Free personal care for over-65s assessed as needing it; accommodation still means-tested
Wales	£50,000 (care home)	Care at home capped at a weekly maximum charge

Figures change most Aprils. Care costs has the detail.

Benefits and pensions

• State Pension and Pension Credit are UK-wide and the same everywhere.
• Scotland is replacing some disability benefits with its own (Pension Age Disability Payment replaces Attendance Allowance for new claims). The rules are similar; check with Social Security Scotland.
• Council Tax Reduction is administered locally everywhere, and Scotland's scheme is national rather than council by council.
• Winter heating help: Scotland pays its own Pension Age Winter Heating Payment.

Adaptations

• England and Wales: the Disabled Facilities Grant (up to £30,000 in England, £36,000 in Wales), means-tested, through the council.
• Scotland: councils fund adaptations through the Scheme of Assistance; owner-occupiers usually get at least 80% of the cost of essential works.
• Northern Ireland: the Housing Executive runs a Disabled Facilities Grant.

Inheritance tax

UK-wide and identical in all four nations, including the residence nil-rate band and the downsizing addition. Inheritance tax. Scotland has its own rules on wills and succession ("legal rights" for spouses and children), so use a Scottish solicitor for a Scottish will.

A note on the numbers. Tax thresholds, benefit limits and typical costs are correct as far as we know at the time of writing (2026) and, unless we say otherwise, are for England. Scotland, Wales and Northern Ireland differ in places. Rules change and your circumstances matter. This is information, not advice: check the current position and talk to a solicitor, an FCA-authorised adviser or a tax professional before you act.