UK Stamp Duty Explained (SDLT) for Home Buyers

By Colson · Reviewed by Abodemic Editorial Standards · Updated June 1, 2026

Stamp Duty Land Tax (SDLT) is a banded tax on UK property purchases: you pay a rising percentage on the portion of the price in each band, with relief for first-time buyers and a surcharge on additional properties. Always confirm the current thresholds on GOV.UK before budgeting.

What is Stamp Duty (SDLT)?

Stamp Duty Land Tax is a tax on buying property in England and Northern Ireland (Scotland and Wales have their own equivalents). It works in bands: you pay a rising percentage on the portion of the price that falls in each band — not one flat rate on the whole price. Budget for it on top of your deposit and use the UK mortgage calculator for the loan itself.

First-time buyer relief and the surcharge

First-time buyers pay no SDLT up to a higher threshold and a reduced rate above it, up to a cap. Buyers of additional properties (second homes, buy-to-let) pay a surcharge on top of the standard rates. The exact thresholds change with government policy.

Where to check current rates

Because SDLT bands and reliefs are set by the government and change periodically, always confirm the current thresholds and use the official calculator on GOV.UK before you budget. This guide explains how the system works, not the exact figures for your purchase.