UK Stamp Duty Land Tax (SDLT) Calculator (2025/2026)

The buyer is legally responsible for paying SDLT to HM Revenue & Customs (HMRC). In almost all residential conveyancing transactions, your solicitor or licensed conveyancer will complete and submit the SDLT return (Form SDLT1) and transfer the tax funds directly to HMRC on completion day using funds collected from you prior to completion. However, the legal liability remains strictly with the purchaser.

If you and anyone else purchasing the property with you have never owned an interest in a residential property anywhere in the world, you qualify for First-Time Buyer Relief. Under statutory 2025/2026 rules, you pay 0% SDLT on the purchase price up to £300,000, and 5% on the portion between £300,001 and £500,000. For example, on a £400,000 property, a first-time buyer pays just £5,000 in SDLT (compared to £10,000 for a home mover), saving £5,000. However, if the purchase price exceeds £500,000, you cannot claim any relief at all, and standard rates apply to the entire price.

Chancellor Rachel Reeves announced in the Autumn Budget 2024 that the Higher Rates for Additional Dwellings (HRAD) surcharge would increase immediately from 3% to 5%, effective from 31 October 2024. This 5% surcharge applies on top of standard residential rates across all bands when purchasing a second home, holiday home, or buy-to-let residential investment property in England and Northern Ireland. For example, on a £300,000 buy-to-let property, the 5% surcharge adds an extra £15,000 in tax.

No. Property transaction taxes are fully devolved in Scotland and Wales. If you buy a property in Scotland, you pay Land and Buildings Transaction Tax (LBTT), administered by Revenue Scotland, with its own distinct bands, thresholds, and Additional Dwelling Supplement (ADS). If you buy in Wales, you pay Land Transaction Tax (LTT), administered by the Welsh Revenue Authority (WRA). SDLT applies exclusively to properties situated in England and Northern Ireland.

Yes. If you buy a new main residence before selling your old one, you own two properties on the completion date, so your conveyancer must remit the 5% HRAD surcharge to HMRC. However, if you sell your previous main residence within 36 months of buying the new one, you can apply to HMRC for a full refund of the surcharge. You must submit your refund claim within 12 months of selling your previous home or within 12 months of filing the original SDLT return, whichever is later.

Under the Finance Act 2003, you have exactly 14 calendar days from the date of completion to file your SDLT return and pay the tax in full to HMRC. If you miss this deadline, HMRC imposes an immediate £100 fixed penalty for returns up to 3 months late, which increases to £200 for returns between 3 and 12 months late. If the return is more than 12 months late, you may face tax-geared penalties of up to 100% of the tax due. In addition, HMRC charges daily interest on all unpaid tax from day 15 until the liability is settled.

Since 1 April 2021, an additional 2% surcharge applies to purchases of residential property in England and Northern Ireland by non-UK residents. An individual is considered non-resident for SDLT if they have not been physically present in the UK for at least 183 days during any continuous 365-day period in the 12 months prior to completion. If you are non-resident AND purchasing an additional property, both surcharges apply concurrently (i.e. +5% HRAD + 2% non-resident = +7% surcharge across all bands).

Not directly as a line-item on your completion statement, but you can borrow a higher loan-to-value (LTV) mortgage if your deposit and lender's affordability criteria allow it. For example, if you have £60,000 cash and need £15,000 for SDLT, you could put down a £45,000 deposit and use the remaining £15,000 cash for stamp duty. However, doing so increases your monthly mortgage interest payments over the entire loan term, making the stamp duty significantly more expensive over the life of the mortgage.