STAMP DUTY LAND TAX & STAMP DUTY

BANDS

ALLOWANCES &

TAX RATES

BANDS

ALLOWANCES &

TAX RATES

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SDLT is payable in England & NI. It applies to transactions in Wales up to 4 April 2018, from which date the Welsh LTT applies. In Scotland, the LBTT replaced SDLT from April 2015.

Residential property (from 1 April 2025)	SDLT rate
Up to £125,000	Zero
The next £125,000 (the portion from £125,001 to £250,000)	2%
The next £675,000 (the portion from £250,001 to £925,000)	5%
The next £575,000 (the portion from £925,001 to £1.5 million)	10%
The remaining amount (the portion above £1.5 million)	12%

Higher rates for additional properties - — If buying a new residential property means you'll own more than one, you'll usually have to pay a surcharge on top of the normal SDLT rates. Introduced at 3% on 1 April 2016, this was increased to 5% with effect from 31 October 2024.

Rates for first time buyers (for properties worth £500,000 or less)
Property value	From 1 April 2025 - on the portion of value above the threshold
£0-£300,000	0%
£300,001-£500,000	5%
£500,000+	Standard rates above apply

Non-residential property from 17 March 2016 - on consideration falling in each band	SDLT rate
Up to £150,000	Zero
£150,001 to £250,000	2%
Over £250,000	5%

Tax when you buy shares — Shares bought through the CREST system: Stamp Duty Reserve Tax at 0.5%. Shares purchased using a stock transfer form: Stamp Duty at 0.5% if transaction over £1,000.

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Adrian Mooy & Co is the trading name of Adrian Mooy & Co Ltd. Registered in England No. 05770414