In short
Stamp Duty Land Tax (SDLT) is the tax on buying a home in England and Northern Ireland, with a 0% rate on the first £125,000 for a single-home buyer. A single-home buyer pays 0% on the first £125,000, 2% up to £250,000, 5% up to £925,000, 10% up to £1.5 million and 12% above, each rate applying only to the slice of the price in its band. The return must be filed and the tax paid within 14 days of completion. Scotland (LBTT) and Wales (LTT) have their own taxes with different rates.
Which tax applies where
SDLT covers residential property in England and Northern Ireland. It does not cover land in Scotland or Wales (GOV.UK, non-UK resident guidance). The tax depends on where the property is, not on where you live or your nationality.
| Property in | Tax | Collected by | Guide |
|---|---|---|---|
| England | SDLT | HMRC | this guide |
| Northern Ireland | SDLT | HMRC | this guide |
| Scotland | LBTT | Revenue Scotland | LBTT in Scotland |
| Wales | LTT | Welsh Revenue Authority | LTT in Wales |
The residential rates
These are the rates GOV.UK gives for a purchase where the property will be your only residential property after the purchase:
| Slice 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 rates are marginal: you do not pay 5% on the whole price, only on the part that falls in the 5% band. The thresholds and rates changed from 1 April 2025 (GOV.UK).
Worked example from GOV.UK. For a £295,000 purchase in April 2025, the tax is 0% on the first £125,000 (£0), 2% on the next £125,000 (£2,500) and 5% on the last £45,000 (£2,250): £4,750 in total.
Our calculation, same rates. On £300,000: £0 + £2,500 (2% of £125,000) + £2,500 (5% of £50,000) = £5,000.
Reliefs and surcharges that change the bill
- First-time buyers pay 0% on the first £300,000 and 5% on the part from £300,001 to £500,000. Above £500,000 there is no relief. See first-time buyer relief.
- Additional homes: GOV.UK says you usually pay an extra 5% on top of the rates if you already own another residential property. See higher rates for additional properties.
- Non-UK residents: a further 2% surcharge applies in England and Northern Ireland. See the non-UK resident surcharge.
Who pays and when
The buyer pays. You must file the return and pay within 14 days of completion (GOV.UK, how to pay). In practice your solicitor, agent or conveyancer usually files and pays on completion day, then adds the tax to their fees. If they do not, you can file and pay yourself. Filing or paying late can lead to penalties and interest.
The date that starts the clock is the effective date of the transaction, which is normally completion. Ask your conveyancer to confirm the date for your file.
What to tell your conveyancer before completion
The right rate depends on facts about you, not only on the price. Tell your conveyancer whether you own, or part own, any other residential property anywhere in the world, whether you are replacing your main home, whether you have ever owned a home before, and how many days you spent in the UK in the 12 months before the purchase. Each of these can change the tax.
What it costs
SDLT is usually the largest tax cost of a purchase. The figure depends only on the price and on your situation (first-time buyer, additional home, residence). To test your own case, use the stamp duty calculator. HMRC also publishes its own SDLT calculator.
More examples (our calculation, same rates).
| Price | Calculation | SDLT |
|---|---|---|
| £250,000 | £2,500 (2% of £125,000) | £2,500 |
| £500,000 | £2,500 + £12,500 (5% of £250,000) | £15,000 |
| £925,000 | £2,500 + £33,750 (5% of £675,000) | £36,250 |
These figures assume a single home, no relief and a buyer resident in the UK. A first-time buyer, an additional home or a non-resident buyer gets a different result.
Other costs of buying come on top: conveyancing, searches, survey and the Land Registry fee. For a transfer priced between £200,001 and £500,000, HM Land Registry’s Scale 1 fee is £150 through the portal or £330 by post (fees in force since 9 December 2024).
Which professional to consult
A conveyancer or solicitor calculates the SDLT, files the return and pays HMRC on your behalf. A mortgage adviser can include the tax in your cash-needed estimate. See the conveyancer and the mortgage adviser.
Frequently asked questions
Do I pay SDLT if I buy in Scotland or Wales?
No. Scotland charges LBTT and Wales charges LTT, both with their own rates and deadlines.
Is the rate applied to the whole price?
No. Each rate applies only to the slice of the price within its band.
How long do I have to pay?
Within 14 days of completion, by filing a return and paying through HMRC.
Who files the return?
Usually your solicitor, agent or conveyancer, on completion day. You can do it yourself if they do not.
Does Northern Ireland have its own tax?
GOV.UK applies SDLT to residential property in England and Northern Ireland, so SDLT is the tax there.
What if I already own a home?
You usually pay an extra 5% on top of the standard rates. Replacing your main home can avoid it.
More guides on buying
- Buying a home in England: the steps, offer to registration
- Buying a home in Northern Ireland: process and registers
- Buying a home in Scotland: Home Report, offers and missives
- Buying a second home: SDLT, ADS and LTT higher rates
- Conveyancing explained: who does it and what it covers
- Exchange and completion: when you are bound to buy
- First-time buyer relief: England, Scotland and Wales
- Home survey levels 1, 2 and 3: which one to choose
- Land Transaction Tax in Wales: rates, higher rates, 30 days
- LBTT in Scotland: rates, first-time buyers, ADS, 30 days
- Leasehold and freehold: what you own, and 2024 reforms
- Non-UK resident SDLT surcharge: the 2% and how to reclaim it
- Property searches when buying a home in the UK
- The Home Report in Scotland: contents and your rights
- The title register: what it shows and how to get it
Sources
- Stamp Duty Land Tax: Residential property rates (GOV.UK) (consulted 14 October 2026)
- Stamp Duty Land Tax: how to pay (GOV.UK) (consulted 14 October 2026)
- Higher rates of Stamp Duty Land Tax (GOV.UK) (consulted 14 October 2026)
- Rates of Stamp Duty Land Tax for non-UK residents (GOV.UK) (consulted 14 October 2026)
- Land Transaction Tax rates and bands (gov.wales) (consulted 14 October 2026)
- Residential property: LBTT rates (Revenue Scotland) (consulted 14 October 2026)