Compute SDLT for residential purchases in England + NI.
SDLT due
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Your breakdown
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Band
Rate
SDLT
Worked example
Take a £350,000 home bought by someone who is not a first-time buyer and is not buying an additional property. SDLT is banded, so each slice of the price is taxed at its own rate. The first £125,000 is charged at 0 percent, the slice from £125,000 to £250,000 is £125,000 at 2 percent giving £2,500, and the slice from £250,000 to £350,000 is £100,000 at 5 percent giving £5,000. The total is £7,500, an effective rate of just 2.14 percent across the whole price because the lower bands stay cheap.
How it is calculated
Stamp Duty Land Tax in England and Northern Ireland is a slice system, so only the portion of the price inside each band is taxed at that band's rate, never the whole price at one rate. The standard residential bands are 0 percent to £125,000, 2 percent to £250,000, 5 percent to £925,000, 10 percent to £1.5 million, and 12 percent above. First-time buyers pay nothing up to £300,000 and 5 percent between £300,000 and £500,000, with no relief once the price tops £500,000. Buyers of an additional property such as a second home or buy-to-let add a 3 percent surcharge across the whole price. Scotland and Wales use their own taxes, LBTT and LTT, with different bands.
Frequently asked questions
Does this cover Scotland and Wales?
Scotland uses Land and Buildings Transaction Tax (LBTT). Wales uses Land Transaction Tax (LTT). Both have different bands and thresholds, separate calculator coming.
What counts as a first-time buyer for SDLT relief?
You qualify as a first-time buyer if you have never previously owned a residential property anywhere in the world, either freehold or leasehold. If you are buying jointly, every buyer on the deed must be a first-time buyer for the relief to apply. The relief is withdrawn entirely if the purchase price exceeds £500,000.
When does the 3% surcharge apply?
The 3% additional rate applies when you own another residential property anywhere in the world at the end of the day of completion and you are not replacing a main residence you sold that same day. It applies to the full purchase price across all bands. You may claim a refund within three years if you later sell your previous main residence.
When must SDLT be paid and filed?
You must submit an SDLT return and pay any tax due within 14 days of completing the purchase. Your solicitor or conveyancer normally handles this on your behalf and collects the funds from you at completion. Late filing and payment both attract penalties and interest from HMRC.