UK Stamp Duty (SDLT)
Calculator 2025-26

SDLT is a tax paid by the buyer on the purchase of land or property in England and Northern Ireland over a certain price threshold. It is administered by HMRC under the Finance Act 2003. The tax is progressive — different bands apply to different slices of the purchase price. Payment is due within 14 days of completion, typically handled by your conveyancing solicitor who submits the SDLT return on your behalf. Scotland has Land and Buildings Transaction Tax (LBTT) administered by Revenue Scotland; Wales has Land Transaction Tax (LTT) administered by the Welsh Revenue Authority — both with different rates and bands.

Standard residential rates (1 April 2025 onward, after the 2022-25 temporary nil-rate band ended): 0% on the first £125,000; 2% on £125,001-£250,000; 5% on £250,001-£925,000; 10% on £925,001-£1,500,000; 12% on £1,500,001+. The rates apply to slices — only the portion within each band is taxed at that rate. Example: £600,000 home: 0% on £125k + 2% on £125k + 5% on £350k = £20,000 SDLT total. The temporary thresholds (£250k nil-rate Sep 2022-Mar 2025, £425k FTB Sep 2022-Mar 2025) expired 31 March 2025.

First-Time Buyer Relief from 1 April 2025: 0% SDLT on the first £300,000 (down from £425,000 in the temporary period); 5% on the portion £300,001-£500,000. NO relief if the property exceeds £500,000 — full standard rates apply on the whole purchase price. Eligibility: ALL buyers on the title must be first-time buyers (never owned a residential property anywhere in the world); property must be the only/main residence and intended for occupation; property must be a residential dwelling (not commercial). Couples where one has previously owned forfeit the relief — common pitfall for couples where one inherited a share of a property previously. Max FTB SDLT saving: £6,250 (the 5% on £125,001-£250,000 band the standard buyer pays).

From 31 October 2024, the higher-rate surcharge on additional dwellings rose to 5 percentage points (from 3pp previously). Applies to: (a) buy-to-let purchases, (b) second homes / holiday homes, (c) any property purchased by a company / non-natural-person (with limited exception for trading property under £500k), (d) buying a new home before selling the existing one (you must claim refund within 3 years if you sell the old one within 36 months). Effective higher-rate scale on a £600,000 BTL: 5% (£0-125k) + 7% (£125-250k) + 10% (£250-925k) = £50,000 total SDLT. Trustees buying are typically caught. Married couples / civil partners are treated as one unit — if either owns another property, surcharge applies to both.

Yes — from 1 April 2021, an additional 2 percentage points apply to non-UK residents purchasing residential property in England or Northern Ireland (Stamp Duty Land Tax (Temporary Relief) Act 2020). Definition of non-UK resident for SDLT: present in the UK for fewer than 183 days in the 12-month period straddling the effective transaction date. UK companies with foreign control may also be caught. Stacks with: (a) standard rates, (b) higher-rate surcharge if additional property. Maximum combined rate on £1.5M+ portion: 12% standard + 5% additional + 2% non-resident = 19%. Refund of the non-resident surcharge is available if the buyer becomes UK-resident (183+ days) within 12 months of purchase — claim within 24 months of the transaction.

Yes, in two scenarios: (1) Replacement of main residence — if you buy a new home while still owning your old one (additional surcharge initially payable), you can claim refund of the 5% surcharge if you SELL the old home within 36 months of buying the new one. Refund claim via HMRC SDLT5 within 12 months of the sale, or by 6 April after the sale date. (2) Multiple Dwellings Relief (MDR) was abolished from 1 June 2024 for transactions completed on/after that date — historical MDR claims still valid for pre-1 June 2024 completions. Properties bought as part of a single transaction with 6+ dwellings may qualify for non-residential rates (often lower) — narrow technical exception.

Scotland: Land and Buildings Transaction Tax (LBTT), administered by Revenue Scotland. 2025-26 rates: 0% (£0-£145k), 2% (£145-£250k), 5% (£250-£325k), 10% (£325-£750k), 12% (£750k+). FTB relief: 0% up to £175k. Additional Dwelling Supplement (ADS): +8 percentage points (raised from 6% from December 2024). Wales: Land Transaction Tax (LTT), Welsh Revenue Authority. 2025-26 rates: 0% (£0-£225k), 6% (£225-£400k), 7.5% (£400-£750k), 10% (£750k-£1.5M), 12% (£1.5M+). No FTB relief in Wales — equivalent benefit built into higher nil-rate band. Higher-rate residential surcharge: +5 percentage points.

Due within 14 days of the 'effective date' of the transaction — generally the completion date when the seller transfers legal ownership. SDLT return (SDLT1) filed with HMRC by the buyer or, typically, their conveyancing solicitor acting as agent. Payment by bank transfer, debit card, or direct debit to HMRC. Solicitor usually collects the SDLT from the buyer at completion alongside other completion monies, then files the return and pays HMRC. Late filing penalty: £100 if up to 3 months late, £200 if longer. Late payment: 7.5% annual interest plus 5%/10%/15% penalties at 30 days/6 months/12 months overdue. SDLT5 certificate is the proof of payment required for Land Registry registration of the title transfer.

Yes, but at non-residential rates (lower than residential at most price points). Non-residential and mixed-use property rates (1 April 2025+): 0% (£0-£150k), 2% (£150-£250k), 5% (£250k+). Same rates apply whether freehold or leasehold (lease premium taxed on the premium amount; NPV of rents has separate slice rates). 'Mixed use' includes properties with both residential and non-residential parts (e.g., shop with flat above) — caveat: HMRC has tightened mixed-use determination since 2020 to prevent residential buyers misclassifying. Genuine mixed-use must have a substantial commercial element with separate use.

Several niche reliefs under Schedule 15-19 Finance Act 2003: (1) Multiple Dwellings Relief (MDR) — ABOLISHED 1 June 2024 for new transactions. (2) Charity relief — full SDLT exemption for charities purchasing for charitable use. (3) Group relief — intra-group corporate transfers between connected companies (75% common ownership). (4) Disadvantaged Areas Relief — abolished pre-2014. (5) Right-to-Buy relief (council tenant purchasing at discount). (6) First-Time Buyer Relief (covered above). (7) Pension fund / REIT purchases — special rules. Most retail buyers will only see FTB relief, replacement-of-main-residence refund, and standard rates. Pre-completion, your conveyancing solicitor should run through reliefs as part of normal due diligence.