Buying a home
What changes your bill when you buy somewhere to live or let.
Guides
- First-time buyersRelief up to £300,000 on homes up to £500,000
- Moving homeStill own your old home on completion?
- Additional property5% higher rates for second homes and buy-to-let
- Non-UK residents2% surcharge and the 183-day test
- Joint buyers and spousesHow a co-buyer or spouse changes the rate
- First property to letWhy a first buy-to-let gets no relief
- Funding the billPaying stamp duty from savings or a mortgage
Questions that decide your rate
- Has any buyer ever owned a home, anywhere?
- Will you own another home on completion day?
- Do all buyers meet the SDLT residence test?
Reviewed 12 October 2026 · How we calculate