Stamp duty guides
Plain-English guides to stamp duty, LBTT and LTT rates, reliefs, surcharges and deadlines.
Rates
Overview →- England & Northern IrelandStandard SDLT bands for a main home
- Scotland (LBTT)LBTT bands, first-time buyer relief and ADS
- Wales (LTT)Main and higher LTT rates
- Commercial ratesNon-residential and mixed-use bands
- Rate historyPast SDLT bands and a calculator for earlier dates
- Regional explorerTax on average prices in each region
Buying a home
Overview →- 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
Other purchases
Overview →- Shared ownershipMarket value election or paying in stages
- Company purchasesHigher rates and the 17% rate
- Commercial and mixed-useNon-residential rates and lease rent
- Property transfersGifts, divorce, inheritance, adding someone to the deeds or taking on a mortgage
- Commercial leasesTax on the premium and the rent
- Multiple propertiesSix or more homes and linked purchases
- When stamp duty appliesAnd when it doesn’t
Refunds & deadlines
Overview →Tools
Overview →- Compare scenariosPrices, buyer situations and UK nations side by side
- Budget calculatorHow much can I spend including stamp duty?
- Buying-cost plannerTax, fees and cash needed in one total
- Refund and deadline checkerWhat you can reclaim and by when
- Shared-ownership calculatorMarket value election v paying in stages
- Company-purchase calculator17% rate or higher rates for companies
- Commercial lease calculatorPremium and rent (NPV) tax
- Embed the calculatorFree widget for agents and publishers
Reviewed 12 October 2026 · How we calculate