Moving from England to Scotland involves more differences than a standard domestic move. Scottish property law, different taxes, and separate public services mean there are specific things to know before you go.
| Area | England | Scotland |
|---|---|---|
| Property purchase tax | Stamp Duty Land Tax (SDLT) | Land and Buildings Transaction Tax (LBTT) |
| Conveyancing | Solicitor or licensed conveyancer | Must use a Scottish solicitor (no conveyancers) |
| Survey before offer | Buyer arranges after offer accepted | Home Report provided by seller upfront |
| Offers | Gazumping possible until exchange | Missives — legally binding once concluded |
| Closing date system | No equivalent | Sellers can set a closing date for sealed bids |
| NHS registration | NHS England | NHS Scotland (separate body, re-register required) |
| Prescription charges | £9.90 per item | Free in Scotland |
| Income tax | UK rates | Scottish income tax (slightly different bands) |
| University tuition fees | Up to £9,250/yr | Free for Scottish-domiciled students |
LBTT replaces Stamp Duty when you buy in Scotland. The rates and bands differ from SDLT:
| LBTT Band | Rate | SDLT Equivalent Band |
|---|---|---|
| Up to £145,000 | 0% | Up to £250,000 at 0% |
| £145,001–£250,000 | 2% | — |
| £250,001–£325,000 | 5% | £250,001–£925,000 at 5% |
| £325,001–£750,000 | 10% | — |
| Above £750,000 | 12% | — |
Additional Dwelling Supplement (ADS) applies if you own another property: currently 6% on top of LBTT rates.
| Property Size | London to Edinburgh | Manchester to Glasgow | Birmingham to Edinburgh |
|---|---|---|---|
| 1-bed flat | £600–£950 | £400–£700 | £500–£800 |
| 2-bed house | £800–£1,300 | £600–£950 | £700–£1,100 |
| 3-bed house | £900–£1,800 | £750–£1,300 | £850–£1,500 |
| 4-bed house | £1,200–£2,500 | £1,000–£2,000 | £1,100–£2,200 |
No — you must use a solicitor qualified in Scottish law and registered with the Law Society of Scotland. Scottish property law is entirely different from English law (it is based on Roman law principles), so an English conveyancer cannot act for you.
It depends on the purchase price. For properties up to £145,000 in Scotland, you pay nothing (same as England up to £250,000). However, the higher bands kick in earlier in Scotland (10% from £325,001 vs 5% up to £925,000 in England), so higher-value Scottish properties may attract more tax.
Yes — once HMRC records your Scottish address, you'll pay Scottish income tax rates. Scotland has more tax bands than England, including a 19% starter rate and a 21% intermediate rate. For most taxpayers the difference is small, but higher earners may pay more.