SDLT (Stamp Duty Land Tax)

Stamp Duty Land Tax (SDLT) is a tax payable to HMRC when purchasing property in England or Northern Ireland above a certain threshold.. Rates are tiered — different percentages apply to different portions of the purchase price. First-time buyers benefit from relief on properties up to certain values

Additional dwellings (buy-to-let, second homes) attract a surcharge.. Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT).