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SDLT rates and bands (England & Northern Ireland): thresholds, reliefs and higher rates

England & NI SDLT reference: residential bands, first-time buyer relief, higher rates for additional properties, and non-UK resident surcharge.

Published: 10/03/2026 • Last verified: 10/03/2026

Scope (what this page covers)

This page summarises residential SDLT for England and Northern Ireland based on GOV.UK guidance.

It is a reference page for planning and comparison. It is not legal or tax advice. Always confirm your exact position with a conveyancer/solicitor for your transaction.

How SDLT is calculated (the key idea)

GOV.UK explains that residential SDLT is usually calculated on increasing portions of the property price (a marginal/banded calculation). That means different portions of the price are taxed at different rates.

Residential SDLT rates (single property)

GOV.UK’s residential property rates page lists the bands for when, after buying, the property is the only residential property you own.

As at the page’s “last updated” information shown on GOV.UK (see sources), the bands include:

  • up to £125,000: 0%
  • £125,001 to £250,000: 2%
  • £250,001 to £925,000: 5%
  • £925,001 to £1.5m: 10%
  • above £1.5m: 12%

Use the Residential stamp duty calculator to estimate the banded total for your price.

First-time buyer relief (high level)

GOV.UK states first-time buyer relief can apply if you and anyone you are buying with are first-time buyers. It also states:

  • no SDLT up to £300,000
  • 5% on the portion from £300,001 to £500,000
  • if the price is over £500,000, you cannot claim the relief

If you’re unsure, model both “first-time buyer” and “not first-time buyer” scenarios in the calculator and confirm eligibility with your conveyancer.

Higher rates for additional properties (high level)

GOV.UK’s higher rates guidance explains when higher rates can apply when buying an additional residential property (for example buying while owning another residential property), including rules that can involve spouses/civil partners and joint buyers.

It also includes the higher-rate bands (notably described as an additional percentage on top of standard rates) and a worked example.

If you think higher rates could apply, use:

  • the Second home stamp duty calculator for a quick estimate, and
  • confirm your circumstances with a conveyancer, especially if you are replacing your main residence or may qualify for a refund.

Non-UK resident surcharge (high level)

GOV.UK provides separate guidance on a surcharge for non-UK residents buying residential property in England and Northern Ireland. The surcharge can apply on top of other SDLT rates depending on the buyer’s residency status under the rules.

If residency status may be relevant, confirm the rules against GOV.UK and professional advice for your situation.

Reliefs and edge cases

GOV.UK lists reliefs and exemptions that can reduce SDLT in certain circumstances. If your transaction is unusual (for example multiple dwellings, corporate purchases, shared ownership options, linked transactions), don’t assume a standard calculator scenario is sufficient.

What to do next

Sources