Stamp Duty Land Tax


You must pay Stamp Duty Land Tax (SDLT) if you buy a property or land over a certain price in England and Northern Ireland.

The current SDLT threshold is £125,000 for residential properties and £150,000 for non-residential land and properties.

There are different rules if you’re buying your first home. You get a discount (relief) that means you pay less or no tax if:

  • you complete your purchase on or after 22 November 2017
  • the purchase price is £500,000 or less
  • you, and anyone else you’re buying with, are first-time buyers

You pay the tax when you:

How much you pay

How much you pay depends on whether the land or property is:

You can use HM Revenue and Customs’ (HMRC) Stamp Duty Land Tax calculator to work out how much tax you’ll pay.