Stamp Duty Land Tax in England and Northern Ireland


In England and Northern Ireland you are required to pay Stamp Duty Land Tax (SDLT) if you buy a property or piece of land that is priced of a set threshold. 

You pay the tax when you:

• buy a freehold property

• buy a new or existing leasehold

• buy a property through a shared ownership scheme

• are transferred land or property in exchange for payment, for example you take on a mortgage or buy a share in a house

The current SDLT threshold for residential properties is £500,000, this changes on 1 July 2021. From 1st July 2021 the SDLT thresholds will be:

• £250,000 for residential properties

• £150,000 for non-residential land and properties

How much stamp duty will you pay

From the 1st July 2021 rates will be as follows 


To check the amount you will need to pay use our handy stamp duty calculator by clicking here.

What Stamp Duty will First Time Buyers Pay? 

If you are a first time buyer from the 1st July 2021 you will be eligible for a tax relief which will increase the threshold rate. From the 1st July 2021 you will pay:

• no SDLT up to £300,000

• 5% SDLT on the portion from £300,001 to £500,000