Stamp duty and Land Transaction Tax
England and Northern Ireland pay SDLT; Wales pays LTT; Scotland pays LBTT. First-time buyer relief exists only in England and NI.
In England, first-time buyers pay nothing up to £300,000 and 5% on the part from £300,001 to £500,000. Above £500,000 the relief is lost completely.
Buying an additional home (including a buy-to-let) adds a 5% surcharge in England; Wales has its own higher rates.
Your solicitor files the return within 14 days of completion. Use the calculators to see your figure, including Welsh LTT.
What to check
- Are you a first-time buyer for tax purposes? (both buyers must be)
- Will you still own another home on completion?
- Is the price just above a band?
Who can help
Your solicitor; HMRC or a tax adviser for complex cases.
Official sources
Checked 5 November 2026. General information for England and Wales, not legal advice.