Stamp Duty Land Tax (SDLT) is a tax paid by the buyer when purchasing property or land over a certain value in England and Northern Ireland. Scotland and Wales have their own equivalents — Land and Buildings Transaction Tax and Land Transaction Tax respectively — with different rates and thresholds.

Key point: SDLT is charged on a banded (tiered) basis, similar to income tax — you pay the relevant rate only on the portion of the price within each band, not the whole amount at the top rate.

Who pays it, and when

The buyer is responsible for SDLT, and it's typically paid by your solicitor on your behalf shortly after completion, using funds you've provided as part of your completion statement. Your solicitor also files the SDLT return with HMRC — this is usually due within 14 days of completion.

Factors that change what you owe

  • Whether you're a first-time buyer, who often benefit from relief up to a certain price
  • Whether the property is an additional home (a surcharge typically applies)
  • Whether you're a non-UK resident (an additional surcharge can apply)
  • Whether the purchase is residential, commercial, or "mixed use"

Does Stamp Duty apply in Scotland or Wales?

No — SDLT specifically applies in England and Northern Ireland. Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT), both with their own bands and rates that differ from SDLT.

Is Stamp Duty ever refundable?

In some circumstances — for example, if you paid the additional-property surcharge because you hadn't yet sold your previous main home, you may be able to claim a refund once that sale completes, provided you act within the required time limit.

This guide is for general information only and is not tax advice. Rates, bands and reliefs change over time — always confirm current figures with your solicitor or HMRC before budgeting for a purchase.