What Stamp Duty is
Who this guide is for: For anyone working out what Stamp Duty might add to a home purchase in England, Northern Ireland, Scotland or Wales — not a substitute for your conveyancer's figures.
When you buy a home or land, you may owe a property purchase tax on top of the price. In England and Northern Ireland that tax is Stamp Duty Land Tax (SDLT). It applies when the purchase price is above the nil-rate threshold for your situation.
- Step 1Agree purchase
- Step 2Completion (effective date)
- Step 3File SDLT return
- Step 4Pay within 14 days
SDLT is charged on the purchase price using banded rates. Different schedules can apply to additional dwellings and some non-residential purchases. Use the Stamp Duty Calculator for England and Northern Ireland estimates from 1 April 2025, or GOV.UK for rates on your completion date in 2026/27 or any later change.
Which tax applies where
| Nation | Tax name | Short name |
|---|---|---|
| England and Northern Ireland | Stamp Duty Land Tax | SDLT |
| Scotland | Land and Buildings Transaction Tax | LBTT |
| Wales | Land Transaction Tax | LTT |
Reliefs, surcharges and deadlines
Common adjustments include First-Time Buyer Relief and higher rates for additional residential properties (second homes, many buy-to-let purchases and similar). Corporate purchasers, trusts, linked transactions, lease rent net present value (NPV) and the non-resident surcharge can also change the charge — confirm those cases on GOV.UK or with your conveyancer.
For SDLT in England and Northern Ireland, file the return and pay any tax within 14 days of the effective date of the transaction (usually completion). Scotland and Wales have their own filing deadlines for LBTT and LTT — check the relevant national guidance. The calculator estimates tax only; it does not file a return or calculate refunds.
Estimate Stamp Duty on a residential property purchase Use the Stamp Duty Calculator
Related reading
Buying a second home or another dwelling? See Stamp Duty on Second Homes and Additional Properties. If you already own a rental property, see Buy to Let Tax Explained for Income Tax on rent, and Capital Gains Tax on Property for what happens when you sell.