Stamp Duty Land Tax (SDLT) is a tax on certain land and property purchases in England and Northern Ireland. The amount depends on the price (or other consideration), whether the buyers qualify for first-time buyer relief, whether anyone already owns another home, and whether a non-UK resident surcharge applies.
This page sets out the residential bands in force from 1 April 2025, still current at last review on 30 August 2026. It is general information, not a calculation of anyone’s bill. HMRC’s SDLT calculator and the solicitor acting on the purchase confirm what applies in that case.
How we work. Ethical Conveyancing is an introducer, not a regulated law firm. Panel solicitors regulated by the Solicitors Regulation Authority (SRA) do the legal work, including preparing the SDLT return where one is needed. SDLT itself is a tax paid to HMRC — it is not a conveyancing fee, and it is not included in our legal fee.
Get a purchase quote — fixed fees from £400 with no hidden extras. The quote engine shows the legal fee and disbursements for that purchase. SDLT, if due, sits on top.
What SDLT is — and what it is not
SDLT is charged on increasing slices of the consideration. For a straightforward house purchase that is usually the price. GOV.UK also treats other value as consideration in some cases, including taking on an outstanding mortgage. That last point matters for transfers of equity as well as purchases.
SDLT does not apply to property in Wales or Scotland. Those nations have their own taxes — see Wales and Scotland below.
It is also not paid at exchange of contracts. In England and Wales, exchange is when the sale typically becomes legally binding; SDLT is a post-completion filing.
Main residential rates (from 1 April 2025)
These rates apply where the property will be the buyer’s only or main residence and first-time buyer relief does not apply. Source: GOV.UK residential property rates.
| Portion of the price | Rate |
|---|---|
| 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% |
The temporary £250,000 nil-rate band ended on 31 March 2025. From 1 April 2025 the standard residential nil-rate is £125,000.
Illustration — main residence, £295,000
GOV.UK’s own worked example for a purchase in April 2025:
| Slice | Rate | Tax on that slice |
|---|---|---|
| First £125,000 | 0% | £0 |
| Next £125,000 | 2% | £2,500 |
| Remaining £45,000 | 5% | £2,250 |
| Total | £4,750 |
This is an illustration of how the bands stack. It is not anyone’s personal bill.
First-time buyer relief
Relief is available where all purchasers are first-time buyers, they intend to occupy the property as their only or main residence, and the price is £500,000 or less. Source: the same GOV.UK rates page and SDLT reliefs.
| Portion of the price | Rate |
|---|---|
| Up to £300,000 | 0% |
| £300,001 to £500,000 | 5% |
| Price over £500,000 | No first-time buyer relief — standard rates on the whole price |
The previous (higher) first-time buyer thresholds of 0% to £425,000 / relief up to £625,000 also ended on 31 March 2025.
Illustration — first-time buyers, £500,000
GOV.UK’s example:
| Slice | Rate | Tax on that slice |
|---|---|---|
| First £300,000 | 0% | £0 |
| Remaining £200,000 | 5% | £10,000 |
| Total | £10,000 |
Illustration — £525,000 (no first-time buyer relief)
Because the price is over £500,000, first-time buyer relief is not available. Standard main-residence rates apply to the whole price:
| Slice | Rate | Tax on that slice |
|---|---|---|
| First £125,000 | 0% | £0 |
| Next £125,000 | 2% | £2,500 |
| Remaining £275,000 | 5% | £13,750 |
| Total | £16,250 |
That “cliff” above £500,000 is why the cap is often discussed. Whether any relief actually applies depends on every purchaser’s history and the property — HMRC and the solicitor confirm that.
Buying your first home? Get a purchase quote and see our first-time buyer checklist.
Additional property — higher rates (+5%)
Where the purchase means the buyer (or one of them) will own more than one residential property, higher rates usually apply. The extra is 5 percentage points on each main-rate band (so 5% / 7% / 10% / 15% / 17%). The surcharge itself rose from 3% to 5% on 31 October 2024. The table below is the one in force from 1 April 2025.
Source: HMRC higher rates for additional dwellings. The higher-rate rules typically look at properties worth £40,000 or more.
| Portion of the price | Higher rate |
|---|---|
| Up to £125,000 | 5% |
| £125,001 to £250,000 | 7% |
| £250,001 to £925,000 | 10% |
| £925,001 to £1.5 million | 15% |
| Above £1.5 million | 17% |
Illustration — additional dwelling, £300,000
GOV.UK’s example (buyer already owns a main residence and buys another home):
| Slice | Rate | Tax on that slice |
|---|---|---|
| First £125,000 | 5% | £6,250 |
| Next £125,000 | 7% | £8,750 |
| Remaining £50,000 | 10% | £5,000 |
| Total | £20,000 |
Replacing a main residence
The extra 5% is often not due where the purchase replaces a main residence and the previous main home is sold within 36 months of completing the new one. If the old home has not sold by completion of the new one, higher rates are typically paid at the time, with a refund route if the old home is then sold within the time limit. Eligibility is fact-specific. See GOV.UK on replacing a main residence.
Non-UK residents — usually +2%
A 2% surcharge usually applies to residential purchases in England and Northern Ireland by non-UK residents, on top of whatever other residential rates apply (including first-time buyer rates or additional-property rates). Source: GOV.UK non-UK resident rates.
Residence for SDLT is a statutory test (broadly, presence in the UK for at least 183 days in a 12-month window). The solicitor and HMRC calculator are the places to confirm it — not this page.
When the return is filed (14 days)
An SDLT return is typically sent to HMRC, and any tax paid, within 14 days of completion (the effective date of the transaction). Source: GOV.UK SDLT overview.
A few practical points:
- SDLT is not paid at exchange.
- A return is often still needed even where the tax due is nil.
- The solicitor on the purchase usually prepares the return and collects the funds in time for completion.
- Late filing can attract penalties and interest from HMRC.
What counts as “consideration”
The figure SDLT is calculated on is not always “the cash that changed hands”. GOV.UK lists examples that can count, including goods, works, release from a debt, and transfer of a debt — including the value of any outstanding mortgage.
That is why “no money is changing hands, so there is no stamp duty” is often too simple, especially on a transfer of equity.
Wales and Scotland
SDLT is not the tax in Wales or Scotland.
Wales — Land Transaction Tax (LTT)
LTT replaced SDLT in Wales from 1 April 2018. Headline differences at last review:
- Main residential nil-rate is £225,000.
- There is no separate first-time buyer relief.
- The return and payment window is typically 30 days, not SDLT’s 14.
- Higher rates exist for additional residential property (a different table from England).
Official page: GOV.WALES Land Transaction Tax overview.
Scotland — Land and Buildings Transaction Tax (LBTT)
Scotland uses LBTT. Headline differences at last review:
- Standard residential nil-rate is £145,000.
- First-time buyer relief raises the nil-rate to £175,000 (maximum saving £600).
- Additional Dwelling Supplement is a separate Scottish surcharge — the English +5% table does not apply.
Official pages: Revenue Scotland residential LBTT and first-time buyer relief (LBTT3048).
The legal process and timescales in Scotland also differ from England and Wales. See our Scotland conveyancing page if the property is north of the border.
How this sits with a conveyancing quote
Our brand line is fixed legal fees from £400 on a sale or purchase, from £230 on a remortgage, with no hidden extras on that fee. That is the legal fee for the conveyancing work, from the quote engine — not an all-in purchase cost, and not SDLT.
A typical purchase budget therefore has at least three buckets:
| Bucket | What it is |
|---|---|
| Legal fee | The solicitor’s professional fee (quoted by us; from £400 on a purchase) |
| Disbursements | Third-party costs such as searches and Land Registry fees |
| SDLT / LTT / LBTT | Tax to the relevant revenue authority, if due |
The solicitor explains which bucket is which on the completion statement.
Get a purchase quote · Sale and purchase · How long conveyancing takes
Why people instruct through Ethical
Ethical Conveyancing is an introducer, not a regulated law firm. Panel solicitors do the legal work. What you get with us:
- Fixed legal fees — from £400 on a sale or purchase, from £230 on a remortgage. The legal fee we quote is the legal fee you pay. Disbursements (searches, Land Registry, and the like) sit on top.
- No Move, No Legal Fee — if the transaction does not complete, you do not pay our legal fee. Disbursements already incurred are still payable.
- A highly rated solicitor on our panel — not a call-centre file. Rated 4.9/5 or higher on review sites.
- A dedicated support manager and an online portal so you can track the file without chasing.
- A clear quote in under 60 seconds. We are not always the cheapest headline on a five-quote shop. We sell a fixed, itemised legal fee and a file you can actually follow.
Buying in England or Wales? Get a purchase quote in about 60 seconds. The solicitor on your file advises on SDLT for that transaction.
Frequently asked questions
Is stamp duty included in a conveyancing quote?
No. SDLT is a tax to HMRC. A conveyancing quote covers the legal fee and the disbursements listed on it. Any SDLT due is collected separately, usually in time for completion.
Do first-time buyers pay no stamp duty in 2026?
Not in every case. Where first-time buyer relief applies and the price is £300,000 or less, the SDLT on that purchase is typically nil. Between £300,001 and £500,000, 5% is charged on the slice above £300,000. Above £500,000 there is no first-time buyer relief.
When did the £250,000 nil-rate end?
On 31 March 2025. From 1 April 2025 the standard residential nil-rate is £125,000. First-time buyer relief uses different figures (£300,000 / £500,000), not the old £250,000 band.
Do I pay the extra 5% if I already own a home and I am moving?
Not always. Higher rates often apply if more than one residential property will be owned at completion. There is a replacement-of-main-residence rule, including a refund route if the old home is sold within 36 months. HMRC’s calculator and the solicitor confirm which table applies.
Is stamp duty paid at exchange?
No. In a typical England and Wales purchase, the SDLT return and payment are due within 14 days of completion, not exchange.
What if I am adding someone to the deeds rather than buying a house?
A transfer of equity can still give rise to SDLT if there is chargeable consideration — which can include an outstanding mortgage being assumed. See Transfer of Equity Explained.
Wales and Scotland use stamp duty too, don’t they?
They have similar land taxes with different names, bands and filing windows. Wales is LTT; Scotland is LBTT. Neither is SDLT.
Who actually files the return?
On a purchase through our panel, the solicitor typically prepares and files the SDLT return and pays HMRC from funds collected for completion. Buyers who are not using a solicitor can file themselves via HMRC; that is outside what we introduce.
Official calculators and rates
- HMRC SDLT calculator
- GOV.UK residential SDLT rates
- Higher rates for additional dwellings
- Non-UK resident surcharge
- GOV.WALES LTT
- Revenue Scotland LBTT
Rates and reliefs change. This page was last reviewed on 30 August 2026.
Buying in England or Wales? Get a fixed-fee purchase quote in about 60 seconds. The solicitor on your file advises on SDLT for that transaction.
Also useful: the conveyancing process · FAQs · Knowledge Hub