SDLT Rates and Surcharges

Stamp Duty Land Tax (SDLT) is a tax you pay when buying property or land in England and Northern Ireland. The amount you pay depends on the purchase price, property type, and your circumstances. This article sets out the current rates and thresholds for residential and non-residential properties in...

4 min read

If you're buying a second property in England or Northern Ireland—whether it's a buy-to-let investment, a holiday home, or simply a new home before selling your current one—you'll usually pay an additional 3% on top of standard Stamp Duty Land Tax (SDLT) rates. This surcharge applies to each tax...

5 min read

Since you are writing an article for a UK accounting practice website knowledge base, if you're a non-UK resident purchasing residential property in England or Northern Ireland, you'll pay an additional 2% Stamp Duty Land Tax (SDLT) surcharge on top of the standard rates. This surcharge has applied...

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Between July 2020 and September 2021, the government introduced a temporary Stamp Duty Land Tax (SDLT) holiday to support the property market. This meant the threshold before you started paying SDLT on residential properties was significantly increased, then gradually reduced...

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