Stamp Duty Land Tax on homes in England and Northern Ireland: rates and reliefs
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 standard rates, first-time buyer relief, the extra charge on additional homes, and when the tax must be paid.
What Stamp Duty Land Tax is
Stamp Duty Land Tax (SDLT) is a tax paid by the buyer when they buy a residential property or land above a certain price. GOV.UK says it applies in England and Northern Ireland. Scotland and Wales have their own taxes instead: Land and Buildings Transaction Tax in Scotland and Land Transaction Tax in Wales. Their rates and bands are different, so this guide does not cover them.
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.
Standard rates
These are the rates shown on GOV.UK on 13 October 2026 for a purchase where the home is the buyer's only residential property.
- Up to £125,000: 0%
- £125,001 to £250,000: 2%
- £250,001 to £925,000: 5%
- £925,001 to £1.5 million: 10%
- Above £1.5 million: 12%
Example: on a £300,000 home, the first £125,000 is taxed at 0%. The next £125,000 at 2% is £2,500. The last £50,000 at 5% is £2,500. The total is £5,000.
First-time buyer relief
GOV.UK says first-time buyer relief is available only if you and anyone you are buying with are all first-time buyers. If the price is £500,000 or less, the first £300,000 is taxed at 0% and the part from £300,001 to £500,000 at 5%. If the price is over £500,000, the relief cannot be claimed and the standard rates apply to the whole purchase.
Example: a first-time buyer paying £400,000 would pay 5% on £100,000, which is £5,000, with nothing due on the first £300,000.
Extra charge on additional homes
GOV.UK says you usually pay 5% on top of the standard rates if you own another residential property. The extra 5% does not apply if the new home replaces your main residence and you sold the old one within 36 months of completing the new purchase. If you did not sell in time, a refund may be possible.
Example: on a £300,000 additional home, the standard £5,000 plus 5% of £300,000 (£15,000) comes to £20,000.
Buyers who live outside the UK
GOV.UK says people who were not present in the UK for at least 183 days in the 12 months before the purchase usually pay a further 2% when buying residential property in England or Northern Ireland. Some exemptions exist.
Leasehold purchases
For a new lease, tax is charged on the lease premium using the rates above. If the net present value of the rent is above £125,000, a further 1% applies to the part over £125,000. This does not apply to assigned (existing) leases.
When it is paid
GOV.UK says the return and payment are due within 14 days of completion. Late filing or payment can lead to penalties and interest. If a solicitor or conveyancer handles the purchase, they usually file and pay for the buyer, often on completion day. HMRC provides a free SDLT calculator online.
Check before you act
Rates, thresholds and reliefs can change, and individual cases have special rules. It is worth confirming the figures on the official pages linked below, or with the HMRC calculator, before relying on any number here.
Sources
For information only. See our disclaimer and editorial standards. Spotted an error? Tell us.
