Property · 5 min read
Stamp Duty Explained Simply
Stamp Duty Land Tax (SDLT) is the tax you pay when you buy a property or piece of land over a certain price in England or Northern Ireland. It's almost always paid by the buyer, and your solicitor will handle the actual payment to HMRC.
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How the bands work
SDLT is tiered, like income tax. You pay nothing on the portion of the price below the threshold, then progressively higher rates on the portions above each band.
So a higher purchase price doesn't push your entire bill into a higher rate — only the slice of price that falls into each band is taxed at that band's rate.
First-time buyer relief
First-time buyers pay no SDLT on the first £425,000 of a home priced up to £625,000. Above £625,000 the standard rates apply with no first-time-buyer discount.
Additional property surcharge
If you already own a property and are buying another (a second home or buy-to-let), an additional surcharge applies on top of the standard rates. There are exceptions — for example, if you're replacing your main residence.
Scotland and Wales
Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT). The principles are similar but the bands and rates differ.
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Open the UK Stamp Duty CalculatorFrequently asked
- When is Stamp Duty paid?
- Within 14 days of completion. Your solicitor will normally handle the calculation and payment for you.
- Can I add Stamp Duty to my mortgage?
- Sometimes, if your loan-to-value allows it, but most buyers pay it from their own funds at completion.
This guide is general information, not financial advice. Last updated May 2026.