Stamp Duty Land Tax (SDLT) Basics
Learn the basics of Stamp Duty Land Tax (SDLT) in the UK, what affects it, and how to estimate costs before you buy.
Rates and rules can change. This guide is for general understanding—always check official GOV.UK guidance for the latest.
What is stamp duty (SDLT)?
Stamp Duty Land Tax is a tax on property purchases in England and Northern Ireland.
Rules can differ for Scotland and Wales (they have their own systems).
- Always confirm which country your purchase is in
- Rates and reliefs can change
What affects how much you pay
The amount can depend on property price and buyer circumstances.
Examples include first‑time buyer relief or additional property rules.
- Property purchase price
- Buyer type (first‑time, home mover, additional property)
- Country of purchase
How to plan for completion costs
Stamp duty is just one cost. Budget for legal fees, surveys, moving, and lender charges too.
Estimating early prevents last‑minute surprises.
- Use an estimate for budgeting
- Verify exact SDLT with official sources during conveyancing
FAQ
Does everyone pay stamp duty?
Not always. Some purchases may qualify for reliefs or fall below thresholds. Rules change, so verify for your situation.
Is stamp duty the same across the UK?
No. Scotland and Wales have different property taxes. This guide focuses on SDLT (England & Northern Ireland).
When do I pay SDLT?
Usually during the purchase process around completion, handled by your conveyancer/solicitor.