Stamp Duty Land Tax Guide
Complete guide to Stamp Duty Land Tax (SDLT) in England. Rates, exemptions, first-time buyer relief, and how to calculate what you owe.
What Is Stamp Duty?
Stamp Duty Land Tax is a tax paid when purchasing property above a certain price in England and Northern Ireland.
Current Rates
SDLT is charged on a progressive basis. The rate starts at 0% on the first portion and rises to 12% on the highest band.
First-Time Buyer Relief
First-time buyers benefit from enhanced nil-rate bands, meaning they pay no SDLT up to a higher threshold.
Planning for Stamp Duty
Properties priced just above tax thresholds are worth negotiating harder on—a small price reduction can yield a disproportionate stamp duty saving.