SDLT rates for England & Northern Ireland
Stamp Duty Land Tax (SDLT) on a £300,000 home-mover purchase in England or Northern Ireland is £5,000. England and Northern Ireland share the same SDLT rules — there is no separate Northern Ireland rate.
| Band | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 – £250,000 | 2% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1,500,000 | 10% |
| Above £1,500,000 | 12% |
First-time buyer relief
First-time buyers pay a reduced rate up to £500,000. Above that price, relief is withdrawn entirely — a cliff, not a taper.
| Band | Rate |
|---|---|
| Up to £300,000 | 0% |
| Above £300,000 | 5% |
Second homes and buy-to-let
An additional 5% is charged on top of the standard band rate, on the whole price, for purchases of £40,000 or more where the buyer already owns another property and isn't replacing their main residence.
Non-UK residents
A further 2% surcharge applies to non-UK residents buying residential property of £40,000 or more — this surcharge is specific to England and Northern Ireland; Scotland and Wales have no equivalent.
Rates verified against HM Revenue & Customs on 2026-09-04.Source.
Calculate your own SDLT for a specific price and buyer type, or see the Northern Ireland stamp duty calculator page for a plain-English walkthrough.
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