Stamp Duty Land Tax in England and Northern Ireland: rates and first-time buyer relief
Published · 3 min read · Figures checked . UK rules and rates change, so check the official sources below before you act.
Stamp Duty Land Tax is paid when you buy a home in England or Northern Ireland. This guide explains the rate bands, how first-time buyer relief works, the extra charge on additional homes, and when it must be paid.
What Stamp Duty Land Tax is
Stamp Duty Land Tax, often called SDLT or stamp duty, is a tax paid by the buyer when they purchase a residential property or land above certain price thresholds. It applies in England and Northern Ireland. Scotland has its own tax, called Land and Buildings Transaction Tax, and Wales has Land Transaction Tax. Those are not covered here, and their rates are different.
How the bands work
SDLT is charged in slices, like income tax. Each rate applies only to the part of the price that falls inside that band, not to the whole price. According to GOV.UK, these are the standard rates for a single residential property, as checked on 7 October 2026.
- Up to £125,000: no SDLT
- £125,001 to £250,000: 2%
- £250,001 to £925,000: 5%
- £925,001 to £1.5 million: 10%
- Above £1.5 million: 12%
GOV.UK gives a worked example. A house bought for £295,000 would owe nothing on the first £125,000, 2% on the next £125,000 (£2,500) and 5% on the remaining £45,000 (£2,250). That makes £4,750 in total.
First-time buyer relief
People buying their first home may pay less. GOV.UK says that eligible first-time buyers pay no SDLT on the first £300,000, and 5% on the part of the price between £300,001 and £500,000. For a £500,000 home, that works out at £10,000. If the price is over £500,000, the relief cannot be claimed and the standard rates apply to the whole purchase.
The relief only applies if you and anyone you buy with are all first-time buyers. HMRC defines a first-time buyer as someone who has never owned an interest in a residential property anywhere in the world, and who intends to live in the new home as their main residence. The relief applies in England and Northern Ireland.
Extra charges
- Additional homes: GOV.UK says you will usually pay 5% on top of the normal rates when buying an additional residential property, such as a second home or buy-to-let. The extra charge does not apply if the new property replaces your main home and you sold your previous main home within 36 months.
- Buyers not living in the UK: a 2% surcharge usually applies if you were not present in the UK for at least 183 days during the 12 months before the purchase.
When it is paid
GOV.UK says an SDLT return must be sent to HMRC, and the tax paid, within 14 days of completion. Many buyers have their solicitor, agent or conveyancer do this, with the tax added to their bill. If they do not, the buyer can file and pay themselves.
Check before you act
Tax rules and rates can change, and individual situations vary. It is worth confirming the figures on the official pages linked below, or asking a conveyancer, before relying on any number in this guide.
Sources
For information only. See our disclaimer and editorial standards. Spotted an error? Tell us.
