What did the Autumn Budget 2024 change for Stamp Duty?

Effective 31 October 2024, the Higher Rates for Additional Dwellings (HRAD) surcharge for second homes and buy-to-let properties was increased from 3% to 5% across all price bands.

How does First-Time Buyer relief work for SDLT?

First-time buyers pay 0% Stamp Duty on properties up to £425,000, and 5% on the portion between £425,001 and £625,000. If the property price exceeds £625,000, no relief applies and standard home-mover rates apply to the entire amount.

What are the standard residential SDLT rates for moving home?

For home movers replacing a main residence: 0% on the first £250,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1,500,000, and 12% on the portion above £1,500,000.

When is Stamp Duty payable to HMRC?

You must submit an SDLT return and pay any tax due to HMRC within 14 days of completion. Your solicitor or conveyancer will usually handle this on your behalf.

Does this calculator apply to Scotland and Wales?

This calculator applies to England and Northern Ireland where HMRC SDLT is in force. Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT).

What is the non-UK resident Stamp Duty surcharge?

Non-UK residents purchasing residential property in England and Northern Ireland must pay an additional 2% surcharge on top of standard or additional dwelling rates.

Includes Autumn Budget 2024 (5% HRAD Surcharge)

UK Stamp Duty Land Tax (SDLT) Calculator

Calculate your exact HMRC Stamp Duty Land Tax for properties in England and Northern Ireland. Covers First-Time Buyers, Home Movers, Second Homes / Buy-to-Let, and Non-UK Residents.

Property Purchase Price

Common Benchmarks:

Buyer Category

Non-UK Resident (+2% Surcharge) Applies under Finance Act 2021 if not present in the UK for 183+ days.

Slice-by-Slice Tiered Tax Table HMRC Progressive Slices

Price Band	Tax Rate	Taxable in Band	SDLT Payable
Total Stamp Duty Due		£0	£0

Complete Guide to UK Stamp Duty Land Tax (SDLT)

1. How SDLT Slices Work

Stamp Duty Land Tax is a progressive tiered tax. You do not pay a single flat rate across the entire purchase price; instead, you only pay the specific tax rate on the portion of the property price that falls into each band (just like income tax brackets).

2. First-Time Buyer Relief (£425,000 Nil-Rate)

If you and anyone else you are buying with have never owned a freehold or leasehold interest in a residential property in the UK or abroad:

Up to £425,000: 0% SDLT (completely tax-free)
£425,001 to £625,000: 5% on the portion above £425,000
Over £625,000: Zero relief. Full standard rates apply from £0 upwards.

3. Autumn Budget 2024: 5% Surcharge for Second Homes & Buy-to-Let

Announced by Chancellor Rachel Reeves in the Autumn Budget, the Higher Rates for Additional Dwellings (HRAD) surcharge increased from 3% to 5% with immediate effect from 31 October 2024. This applies to anyone buying an additional residential property, second home, holiday home, or buy-to-let investment worth £40,000 or more.

4. Non-UK Resident Surcharge (+2%)

If you are not resident in the UK for at least 183 days in the 12 months before your purchase, an additional 2% surcharge applies across all bands. This stacks with the 5% additional property surcharge, bringing top-slice SDLT up to 19%.

5. Scotland & Wales Devolved Taxes

SDLT applies only to properties in England and Northern Ireland. If you are buying a home in Scotland, you pay Land and Buildings Transaction Tax (LBTT) overseen by Revenue Scotland. In Wales, you pay Land Transaction Tax (LTT) managed by the Welsh Revenue Authority.

Frequently Asked Questions (UK Stamp Duty)

When do I have to pay Stamp Duty to HMRC? ▼

You must file an SDLT return and pay the tax within 14 days of the date of completion. Failure to submit or pay within 14 days results in statutory penalties and daily interest charged by HMRC.

Can I reclaim the 5% additional property surcharge? ▼

Yes. If you buy a new main residence before selling your old one, you must pay the 5% surcharge upfront. However, if you sell your previous main residence within 36 months, you can apply to HMRC for a full refund of the 5% surcharge.

What if one buyer is a first-time buyer and the partner isn't? ▼

Both buyers must be first-time buyers to qualify for First-Time Buyer relief. If either purchaser has ever owned a residential property anywhere in the world, the relief cannot be claimed and standard Moving Home rates apply.

Can I add Stamp Duty to my mortgage? ▼

Some mortgage lenders allow you to borrow extra to cover SDLT, provided your Loan-to-Value (LTV) and affordability checks permit it. However, doing so means you will pay interest on your Stamp Duty over the full mortgage term.

Does SDLT apply to fixtures, fittings, and carpets? ▼

SDLT applies only to the land and property structure. Freestanding furniture, curtains, and carpets (chattels) can legitimately be excluded from the SDLT purchase figure if reasonably valued and itemised in the contract.

Total Stamp Duty (SDLT) Due

£0

Effective Tax Rate: 0.0%

Purchase Price £0

Total Cost (Price + Tax) £0

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