Stamp duty is a tax the buyer pays when buying a home or land over a certain price. There are three versions in the UK, depending on where the property is:
| Where the property is | Tax | Collected by | Nothing to pay up to (moving home) |
|---|---|---|---|
| England and Northern Ireland | Stamp Duty Land Tax (SDLT) | HMRC | £125,000 |
| Scotland | Land and Buildings Transaction Tax (LBTT) | Revenue Scotland | £145,000 |
| Wales | Land Transaction Tax (LTT) | Welsh Revenue Authority | £225,000 |
All three charge the tax in slices: each rate applies only to the part of the price inside its band. To see the tax on your price, use the stamp duty calculator.
Our stamp duty guides
| Guide | What it covers |
|---|---|
| Stamp duty calculator | The tax on any price in England, Northern Ireland, Scotland or Wales, and a table at common prices |
| Stamp duty rates 2026/27 | SDLT bands, first-time buyer relief, the non-UK resident surcharge and new leases |
| Stamp duty rates for next tax year | Whether anything changes from April 2027 |
| Second homes and buy-to-let | The higher rates, the replacing-your-main-home exception and refunds |
| LBTT in Scotland | Scottish bands, first-time buyer relief and the Additional Dwelling Supplement |
| LTT in Wales | Welsh main and higher rates |
What changes the amount you pay
- Your price. The more of the price that falls into the higher bands, the higher the effective rate.
- Whether you’re a first-time buyer. First-time buyers in England and Northern Ireland pay no SDLT on the first £300,000 and 5% on the rest up to £500,000, but only if the price is £500,000 or less and every buyer is a first-time buyer who will live there as their only or main home. In Scotland the first-time buyer nil band is £175,000; Wales has no first-time buyer relief.
- Whether you’ll own more than one home. In England and Northern Ireland you pay 5% on top of every SDLT band when you buy a home for £40,000 or more and it won't be the only home you own anywhere in the world, unless it replaces your main home; if you sell your previous main home within 3 years, you can claim the extra back. Scotland adds its Additional Dwelling Supplement of 8% of the price, and Wales has its own higher rates.
- Whether you’re a UK resident. Non-UK residents pay an extra 2% on every SDLT band in England and Northern Ireland.
When and how it’s paid
In England and Northern Ireland the SDLT return and payment are due within 14 days of completion, and in Wales LTT is due within 30 days of the day after completion. Your solicitor or conveyancer normally files the return and pays the tax on the day you complete, then adds it to their bill, so the money needs to be ready before completion.
What isn’t covered here
Commercial and mixed-use property, buying six or more homes in one transaction, company and trust purchases, shared ownership and linked purchases all have their own SDLT rules. GOV.UK’s SDLT guide links to each of them, and a conveyancer can confirm what applies to your purchase.