Stamp Duty Calculator UK 2026

From 1 April 2025, the standard SDLT nil-rate band in England and Northern Ireland reverted to £125,000. You pay 0% on the first £125,000, 2% on £125,001–£250,000, 5% on £250,001–£925,000, 10% on £925,001–£1,500,000, and 12% above £1,500,000. The temporary £250,000 threshold that applied from 2022–2025 has expired.

In England and Northern Ireland, first-time buyers pay 0% on the first £300,000 and 5% on £300,001–£500,000. If the property costs more than £500,000, no relief applies and standard rates are charged on the full amount. All buyers named on the transaction must be genuine first-time buyers — joint purchases where one buyer has previously owned property do not qualify. Scotland raises the nil-rate band to £175,000 for first-time buyers with no price cap. Wales has no first-time buyer relief.

England and Northern Ireland: a flat 5% surcharge applies on top of standard SDLT rates across every band (increased from 3% on 31 October 2024). Scotland: the Additional Dwelling Supplement (ADS) is 8% of the full purchase price — not a banded addition. Wales: a separate higher rate band structure applies (not a flat surcharge). On a £400,000 second home in England: standard SDLT = £10,000, surcharge = £20,000 (5% × £400,000), total = £30,000.

No. Scotland replaced SDLT with Land and Buildings Transaction Tax (LBTT) in April 2015, collected by Revenue Scotland. Wales replaced SDLT with Land Transaction Tax (LTT) in April 2018, collected by the Welsh Revenue Authority. Both have different rates, thresholds, and rules from English SDLT. Northern Ireland continues to use SDLT under English rates.

The Additional Dwelling Supplement (ADS) applies when purchasing a second home or buy-to-let in Scotland. Unlike England's banded surcharge, the ADS is 8% of the FULL purchase price — not a marginal rate. A £300,000 second home in Scotland pays: standard LBTT £4,600 + ADS (8% × £300,000 = £24,000) = £28,600 total. The ADS rate increased from 6% to 8% on 5 December 2024.

Yes. If you paid the additional property surcharge because you bought a new main residence before selling your old one, you can claim a refund after the sale. England/NI: claim within 12 months of selling the previous home, which must happen within 3 years of buying the new one. Scotland: similar 18-month rule. Wales: similar 36-month refund window. Your solicitor handles the refund claim.

England and Northern Ireland: SDLT must be filed and paid within 14 days of completion (the date you legally become the owner). Missing this deadline incurs automatic penalties: £100 for up to 3 months late, £200 after that, plus interest. Scotland: 30 days from completion. Wales: 30 days from completion. Your solicitor or conveyancer normally handles this as part of the conveyancing process.