Question 1

What is Stamp Duty Land Tax (SDLT)?

Accepted Answer

Stamp Duty Land Tax (SDLT) is the tax you pay when you buy a property or land in England and Northern Ireland. It is charged in slabs - you only pay the higher rate on the portion of the price above each threshold, not on the whole purchase. Scotland and Wales have their own equivalents (LBTT and LTT) with different bands and rates.

Question 2

How much stamp duty will I pay?

Accepted Answer

On a standard £350,000 property in England, SDLT works out at £7,500: 0% on the first £125,000, 2% on the next £125,000 (£2,500), then 5% on the remaining £100,000 (£5,000). That's an effective rate of about 2.1%. Use the calculator above to work out the duty on any property price.

Question 3

Do first-time buyers pay stamp duty?

Accepted Answer

First-time buyers in England and Northern Ireland pay no SDLT on the first £300,000 of a property priced up to £500,000, and 5% on anything between £300,001 and £500,000. Above £625,000 they pay the standard rates. In Scotland, first-time buyers benefit from a £175,000 nil-rate threshold on LBTT (up from £145,000). Wales does not currently offer first-time buyer relief on LTT.

Question 4

How much extra stamp duty on a second home?

Accepted Answer

If you're buying an additional property (second home or buy-to-let), a surcharge applies on top of the standard rates. In England and Northern Ireland the surcharge is 5% on the entire purchase price. In Scotland, the Additional Dwelling Supplement (ADS) is 8% of the price. In Wales, higher residential rates add roughly 4% across the bands. The surcharge usually doesn't apply below £40,000 or if you're replacing your main residence.

Question 5

When do I pay stamp duty?

Accepted Answer

Stamp duty must be paid within 14 days of the transaction completing in England and Northern Ireland. In Scotland and Wales the deadline is 30 days. Your solicitor or conveyancer usually files the return and pays the tax on your behalf as part of the purchase.

Property price band	SDLT rate
Up to £125,000	0%
£125,001 to £250,000	2%
£250,001 to £925,000	5%
£925,001 to £1,500,000	10%
Over £1,500,000	12%

Property price band	SDLT rate
Up to £300,000	0%
£300,001 to £500,000	5%

Stamp Duty Calculator 2026 - How Much Will You Pay?

Worked out the tax? Check the home itself before you offer.

Stamp duty FAQs

SDLT rates for 2026/27 (England & Northern Ireland)

Standard residential rates

First-time buyer rates

Worked example