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Stamp Duty Land Tax: what an England buyer should check

Stamp Duty Land Tax is banded and circumstance-dependent. These England-focused checks reflect the published rules accessed on 18 July 2026, but the position must be confirmed again for the transaction.

Reviewed by
Rootsly product review
Published · updated
18 July 2026 · 18 July 2026
Guide details
6 min · v1.0.0

Apply bands, not one percentage

For a standard residential purchase in England or Northern Ireland, the published bands accessed on 18 July 2026 are zero percent up to £125,000, two percent from £125,001 to £250,000, five percent from £250,001 to £925,000, ten percent from £925,001 to £1.5 million, and twelve percent above £1.5 million.

Only the part of the price within each band is charged at that band's rate. Scotland and Wales use different property taxes, while Rootsly's launch coverage is England.

Check relief and property ownership

Eligible first-time buyers can claim relief on a main-residence purchase: the published rules apply zero percent up to £300,000 and five percent from £300,001 to £500,000. No first-time buyer relief applies when the purchase price is above £500,000.

Buying an additional residential property usually adds five percentage points to the standard rates. Replacing a main residence can be treated differently, and a refund may be available when a former main home is sold within the published time limit after the new purchase.

Ask the circumstance questions before trusting a total

A usable estimate needs the purchase price, completion date, whether every buyer qualifies for first-time buyer relief, what residential property each buyer owns, whether a main residence is being replaced, and whether non-resident rates may apply.

HMRC says non-UK residents may pay a two percentage point surcharge on residential property in England or Northern Ireland. Companies, trusts, leases, mixed-use property and unusual transactions can need rules beyond a simple homeowner estimate.

Verify again before commitment

Tax rules and personal circumstances can change. Use HMRC's current calculator and ask the conveyancer handling the purchase to confirm the treatment before exchange or another binding commitment.

For a move-versus-improve comparison, record both the estimated tax and the rule date. A future-rate assumption should never silently overwrite the amount calculated for a different completion date.

Sources checked

Sources support specific external facts. They do not replace advice about your property or circumstances.

  1. Stamp Duty Land Tax: Overview

    GOV.UK · accessed 18 July 2026

  2. Stamp Duty Land Tax: Residential property rates

    GOV.UK · accessed 18 July 2026