Stamp Duty Land Tax

You pay the tax when you:

• buy a freehold property
• buy a new or existing leasehold
• buy a property through a shared-ownership scheme
• are transferred land or property in exchange for payment, e.g. you take on a mortgage or buy a share in a house

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

• residential and whether you’re a first-time buyer
• non-residential or mixed use

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