UK Stamp Duty Explained

England and Northern Ireland charge Stamp Duty Land Tax (SDLT) on most residential purchases above the current threshold. Your solicitor or conveyancer usually files the return and pays HMRC after completion.

Scotland charges Land and Buildings Transaction Tax (LBTT). Wales charges Land Transaction Tax (LTT). Both have their own bands, first-time buyer rules and higher rates for additional homes. Never apply England SDLT figures to a Glasgow or Cardiff purchase.

Use the UK stamp duty calculator for England and Northern Ireland, and the Scotland LBTT calculator for Scottish purchases. Confirm Wales LTT on the Welsh Revenue Authority site before you budget.

SDLT is charged in slices. You pay one rate on the portion of the price inside each band, not a single rate on the whole purchase price. That is similar to how Income Tax bands work.

Standard residential rates apply when the home will be your only residential property after completion (and you are not claiming first-time buyer relief). Higher rates apply when the purchase leaves you owning more than one residential property, unless a replacement-main-residence rule removes the surcharge.

Bands and thresholds change over time. Check the current table on GOV.UK, then run the same price through the stamp duty calculator so your deposit plan matches today's rules, not last year's headlines.

If every buyer named on the purchase is a first-time buyer, and the property will be your only home, you may claim first-time buyer relief on SDLT. Relief lowers or removes duty on lower price bands, but only up to a maximum purchase price set by HMRC.

If the price is above that maximum, relief does not apply at all. You then use the standard residential rates on the full price. That cliff edge can surprise buyers who stretch just over the limit.

Compare standard and first-time buyer outcomes in the first-time buyer stamp duty calculator before you make an offer. Ask your conveyancer to confirm eligibility against HMRC's definition of a first-time buyer.

Buying a second home, buy-to-let, or any residential property that means you will own more than one usually attracts a higher rate of SDLT. The surcharge sits on top of the standard band rates.

If you are selling your previous main residence and buying a new one, you may avoid the higher rates when the old home is sold within the time limit HMRC allows. If you complete the purchase before the sale, you often pay the higher rates first, then claim a refund once the old main home is sold within the refund window.

Timing of completion therefore matters for cashflow. Build the surcharge into your deposit if there is any chance both homes will overlap, even briefly.

Buyers who are not UK resident for SDLT purposes usually pay an extra surcharge on residential purchases in England and Northern Ireland. Residency for this surcharge is based on presence in the UK over a set period before the purchase, not on nationality alone. Joint purchases can still attract the surcharge if any buyer fails the residency test, subject to HMRC's detailed rules.

The effective date for SDLT is normally the completion date (or substantial performance if that happens earlier). Rate changes announced in a Budget often apply from a stated date. Contracts exchanged before a change can sometimes keep older rates under transitional rules, but you should not assume that without checking GOV.UK and your solicitor's advice.

Always re-run figures close to exchange. Use the stamp duty calculator with the status that will apply on completion, then confirm the return with your conveyancer.

Stamp Duty is paid in cash at completion. It comes from savings or gifted deposits, not from the mortgage advance in most cases. Use the mortgage affordability calculator and mortgage calculator after you know the duty figure, so your remaining deposit still covers fees and moving costs.

Buying in the Republic of Ireland instead? Ireland uses a different stamp duty system. Start with the Ireland stamp duty calculator and the UK vs Ireland mortgage comparison rather than converting an England SDLT estimate.

For take-home pay context when saving a deposit, see UK take-home pay explained.

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