SDLT rates in England and Northern Ireland for 2027/28 — unchanged from 2025/26 and 2026/27 standard rates.
Last reviewed: May 2026. SDLT rates are confirmed at standard rates (post-April 2025 reversion). No changes announced for 2027/28.
Standard SDLT Rates — 2027/28 (England and Northern Ireland)
| Property value | SDLT rate | SDLT on this portion |
|---|---|---|
| Up to £125,000 | 0% | £0 |
| £125,001–£250,000 | 2% | Up to £2,500 |
| £250,001–£925,000 | 5% | Up to £33,750 |
| £925,001–£1,500,000 | 10% | Up to £57,500 |
| Above £1,500,000 | 12% | On excess |
SDLT Examples — Standard Rates
| Purchase price | SDLT payable |
|---|---|
| £200,000 | £1,500 |
| £300,000 | £5,000 |
| £400,000 | £10,000 |
| £500,000 | £15,000 |
| £750,000 | £27,500 |
| £1,000,000 | £43,750 |
First-Time Buyer Relief — 2027/28
| Property value | First-time buyer SDLT | Saving vs standard rate |
|---|---|---|
| Up to £300,000 | £0 | Up to £5,000 |
| £300,001–£500,000 | 5% on amount above £300,000 | Partial relief |
| Above £500,000 | Standard rates apply (no relief) | £0 |
First-Time Buyer Examples
| Purchase price | SDLT (first-time buyer) | SDLT (standard) |
|---|---|---|
| £200,000 | £0 | £1,500 |
| £300,000 | £0 | £5,000 |
| £350,000 | £2,500 | £7,500 |
| £499,999 | £9,999 | £14,999 |
| £500,001 | £15,000 (standard) | £15,000 |
Additional Dwelling Surcharge (Buy-to-Let and Second Homes)
An extra 5 percentage points applies to all bands:
| Property value | Standard rate | Additional dwelling rate |
|---|---|---|
| Up to £125,000 | 0% | 5% |
| £125,001–£250,000 | 2% | 7% |
| £250,001–£925,000 | 5% | 10% |
| £925,001–£1,500,000 | 10% | 15% |
| Above £1,500,000 | 12% | 17% |
Buy-to-Let Example — £300,000 purchase
| Main residence | Buy-to-let / second home | |
|---|---|---|
| First £125,000 | £0 | £6,250 |
| Next £125,000 | £2,500 | £8,750 |
| Next £50,000 | £2,500 | £5,000 |
| Total | £5,000 | £20,000 |
Scotland (LBTT) and Wales (LTT)
| Country | Tax | Administered by |
|---|---|---|
| England | SDLT | HMRC |
| Northern Ireland | SDLT | HMRC |
| Scotland | LBTT | Revenue Scotland |
| Wales | LTT | Welsh Revenue Authority |
See the relevant authority websites for current devolved rates.
How to Pay Stamp Duty Land Tax
SDLT is handled by your solicitor or licensed conveyancer as part of the property purchase. You do not need to pay HMRC directly:
- Completion day — you transfer the SDLT amount to your solicitor as part of the completion funds
- Within 14 days — your solicitor submits the SDLT return and payment to HMRC on your behalf
- Land Registry — SDLT payment is confirmed before title registration can proceed
Missing the 14-day deadline results in automatic penalties and interest — but your solicitor is responsible for ensuring it is filed on time.
Mixed Use and Non-Residential Property
Properties with both residential and commercial elements (e.g. a flat above a shop, or a house with a business outbuilding) may qualify for non-residential SDLT rates — which are often lower than residential rates:
| Purchase price | Non-residential rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001–£250,000 | 2% |
| Above £250,000 | 5% |
If you are buying a property that could be classified as mixed use, this is worth discussing with a solicitor before completion — the SDLT saving can be significant.
SDLT and Multiple Dwellings Relief
If you are buying more than one residential property in a single transaction (e.g. buying a block of flats), Multiple Dwellings Relief (MDR) can reduce the SDLT by averaging the price across the number of dwellings. MDR was abolished in June 2024 — so for 2027/28, standard rates apply to each transaction unless new guidance is issued.
Scotland (LBTT) and Wales (LTT) — Comparable Rates
| Price band | SDLT (England) | LBTT (Scotland) | LTT (Wales) |
|---|---|---|---|
| Up to £125,000 | 0% | — | — |
| Up to £145,000 | — | 0% | — |
| Up to £225,000 | — | — | 0% |
| £125,001–£250,000 | 2% | — | — |
| £145,001–£250,000 | — | 2% | — |
| £225,001–£400,000 | — | — | 6% |
| £250,001–£325,000 | 5% | 5% | — |
| £325,001–£750,000 | — | 10% | — |
| £400,001–£750,000 | — | — | 7.5% |
| £250,001–£925,000 | 5% | — | — |
| £750,001–£1,500,000 | 10% | 12% | 10% |
| Above £1,500,000 | 12% | 12% | 12% |
For Scottish and Welsh purchases, always verify the current rates with Revenue Scotland and the Welsh Revenue Authority respectively — devolved rates are set independently and can differ significantly.