Property Purchase Details
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About Stamp Duty Land Tax
What is Stamp Duty Land Tax?

Stamp Duty Land Tax (SDLT) is a tax paid when purchasing property or land in England and Northern Ireland. The amount you pay depends on the purchase price, whether you're a first-time buyer, and if it's an additional property.

When do you pay SDLT?

SDLT must be paid within 14 days of completing the purchase. Your solicitor will usually handle this for you.

First-Time Buyer Relief

First-time buyers purchasing a property under £625,000 can claim relief. You'll pay no SDLT on the first £425,000.

Additional Properties

If you're buying an additional property (e.g., second home or buy-to-let) you'll usually pay an extra 5% on top of the normal SDLT rates. This applies if you'll own more than one property at the end of the purchase day.

Non-UK Residents

If you're not a UK resident for tax purposes, you'll pay an additional 2% surcharge on top of all other applicable rates.

Mixed-Use Properties

Properties that include both residential and commercial elements (e.g., a shop with a flat above) may qualify for non-residential rates, which are typically lower for properties over £250,000.