Do first-time buyers pay stamp duty (SDLT) in England and Northern Ireland?
A quick SDLT explainer for UK first-time buyers: when SDLT applies, how first-time buyer relief works, and how to estimate your bill.
Published: 10/03/2026 • Last verified: 10/03/2026
Short answer
Sometimes. GOV.UK explains that SDLT depends on the purchase price and your circumstances, and it also sets out first-time buyer relief rules for eligible buyers.
What counts as “first-time buyer relief” (high level)
GOV.UK’s residential rates page states that if you are eligible:
- you pay no SDLT up to £300,000
- you pay 5% on the portion from £300,001 to £500,000
- if the price is over £500,000, you cannot claim the relief
Eligibility depends on you and anyone you are buying with being first-time buyers.
How to estimate your SDLT quickly
Use the Residential stamp duty calculator as a planning estimate, then confirm the exact SDLT due with your conveyancer for your transaction.
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