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What is Stamp Duty Land Tax (SDLT)?

The following tax facts should be viewed as an indication of the rates and allowances available and relate to the current tax year (2020/2021) unless stated otherwise. Tax law is notoriously complex and we cannot replicate every rule, nuance or exemption here. Therefore you should not make, or refrain from making, any decisions based on this information alone. If you are in any doubt as to the suitable course of action we recommend you seek tax advice. Remember tax rules can change and depend on your personal circumstances.

Stamp Duty Land Tax is applied on purchases or transfers of land or property. There are different rates for non-residential property.

Purchase price or value Tax rate paid on portion of purchase price Tax rate paid on second and subsequent houses
Up to £125,000 0% 3%
£125,001 to £250,000 2% 5%
£250,001 to £925,000 5% 8%
£925,001 to £1,500,000 10% 13%
Over £1,500,000 12% 15%

Please note Stamp duty land tax (SDLT) is not charged in Scotland. A Land and Buildings Transaction Tax (LBTT) will be applied instead. Please view here for more details. Please view here for more details.

Stamp duty land tax (SDLT) is not charged in Wales. A Land Transaction Tax (LTT) will be applied instead, please view here for more details.

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