Stamp duty rates in England and Northern Ireland
Stamp Duty Land Tax (SDLT) is charged in slices, like income tax: you only pay each rate on the part of the price that falls in that band. These are the residential rates that have applied since 1 April 2025:
| Property price | Home movers | Second homes |
|---|---|---|
| Up to £125,000 | 0% | 5% |
| £125,001 to £250,000 | 2% | 7% |
| £250,001 to £925,000 | 5% | 10% |
| £925,001 to £1.5 million | 10% | 15% |
| Over £1.5 million | 12% | 17% |
First-time buyer relief
First-time buyers pay no stamp duty on the first £300,000 and 5% on the portion from £300,001 to £500,000. If the property costs more than £500,000, you get no relief and pay the standard rates on the whole price.
Second homes and buy-to-let
If you'll own more than one home after buying, a 5% surcharge is added to every band. People who aren't UK residents pay a further 2%.
Scotland: Land and Buildings Transaction Tax (LBTT)
In Scotland you pay LBTT instead: 0% up to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000 and 12% above. First-time buyers get a higher nil-rate band of £175,000, worth up to £600. Buying an additional home adds the Additional Dwelling Supplement of 8% of the whole price.
Wales: Land Transaction Tax (LTT)
In Wales the main rates are 0% up to £225,000, 6% to £400,000, 7.5% to £750,000, 10% to £1.5 million and 12% above. There is no special relief for first-time buyers. Higher rates apply to additional homes, starting at 5% on the first £180,000.
Worked example: £300,000 home
- Home mover in England: 0% on £125,000, 2% on £125,000 (£2,500) and 5% on £50,000 (£2,500) = £5,000.
- First-time buyer in England: the whole £300,000 is in the 0% band = £0.
- Buy-to-let in England: £6,250 + £8,750 + £5,000 = £20,000.
When do you pay stamp duty?
Your solicitor or conveyancer normally files the return and pays the tax for you. In England and Northern Ireland it must be paid within 14 days of completion. Budget for it alongside your deposit, as most lenders won't let you add it to the mortgage.
Frequently asked questions
How much is stamp duty on a £250,000 house?
A home mover in England or Northern Ireland pays £2,500 on a £250,000 house (2% of the £125,000 above the nil-rate band). A first-time buyer pays nothing. In Scotland the LBTT is £2,100, and in Wales the LTT is £1,500.
Do first-time buyers pay stamp duty?
In England and Northern Ireland, first-time buyers pay nothing on homes up to £300,000 and 5% on the part between £300,001 and £500,000. Above £500,000 the relief is lost. Scotland gives first-time buyers a £175,000 nil-rate band; Wales has no first-time buyer relief.
Can I get the second-home surcharge refunded?
Yes, in England and NI if you buy a new main home before selling your old one and then sell the old one within three years, you can claim back the 5% surcharge from HMRC.
Is stamp duty paid on the full price or just the part over the threshold?
Only on the part above each threshold. The exceptions are Scotland's Additional Dwelling Supplement, which is charged on the whole price, and first-time buyers in England buying above £500,000, who lose the relief entirely.
Who counts as a first-time buyer?
Someone who has never owned a home, or a share in one, anywhere in the world, and who will live in the property as their main home. If you're buying jointly, every buyer must be a first-time buyer.
Last reviewed October 2026 using 2026/27 figures. This calculator gives an estimate for guidance only.