Last updated: 1 May 2026

Reviewed by: Editorial Team

What are the current SDLT rates in England and Northern Ireland?

This guide is the reference page for percentage bands used in our SDLT calculator for England and Northern Ireland from 1 April 2025. It also explains how to read a progressive band table so you do not over-estimate tax by applying one rate to the whole price. Scotland and Wales set their own schedules; use the LBTT calculator and LTT calculator for those jurisdictions rather than reading the English table as if it were universal.

SDLT residential bands — main vs additional property

The table below compares standard main residence (moving home) rates with additional property rates. Additional-property purchases generally pay higher percentages in each band. There is also a carve-out for very small additional-property prices: below £40,000 can be exempt, and between £40,001 and £125,000 a special rule can charge 5% on the entire price rather than only the slice in that band — our calculator applies those mechanics for you.

* Additional property: 0% under £40,000; £40,001–£125,000 can be 5% on the full price — see tool breakdown for your figure.

First-time buyer relief in outline

First-time buyers follow a different slice structure up to £500,000, with no tax on the first £300,000 and 5% on the portion between £300,001 and £500,000. Above £500,000 the relief drops away entirely and standard moving-home bands apply to the whole price — a cliff edge that can make a £10,000 price jump expensive. For eligibility (joint buyers, previous ownership anywhere in the world, etc.), read the dedicated first-time buyer guide rather than duplicating those rules here.

Worked idea: reading a progressive band

Suppose a moving-home purchase at £450,000. You do not multiply £450,000 by the top band rate. Instead, you allocate the price across slices: the amount up to £125,000 at 0%, the slice from £125,001 to £250,000 at 2%, the slice from £250,001 to £450,000 at 5%, and nothing in higher bands. Summing the tax from each slice gives total SDLT. The calculator on our homepage performs exactly this allocation and shows each line so you can reconcile to HMRC logic. If you try to shortcut with a single percentage, you will usually mis-estimate.

Effective rate vs headline rate

Media headlines often quote the highest band percentage, but your effective rate — total tax divided by price — is lower until the whole price sits in top slices. Comparing properties using effective rate helps when judging affordability across price points. Buy-to-let investors should compare additional-property outcomes including any small-price quirks, not only main-residence headlines.

Scotland and Wales in one paragraph each

LBTT uses Scottish bands and may add an Additional Dwelling Supplement on top for second properties. LTT uses Welsh bands with a distinct treatment for additional property, including rules around the £40,000–£180,000 span. Because neither matches the English table numerically, you should not "translate" an English estimate by swapping labels. Open the regional calculator, enter the same nominal price, and compare outputs side by side if you are weighing a cross-border move for work or family.

Using this page with the calculators

Start from the numbers here to understand why a result looks a certain way, then let the SDLT calculator handle precise rounding, first-time buyer switches, additional-property edge cases, and effective-rate display. If your transaction mixes residential and non-residential use, or involves a company, seek bespoke advice — simplified public tools assume ordinary residential freehold or standard leasehold purchases.

Why governments publish bands instead of flat taxes

Progressive structures keep tax lower on cheaper homes while still raising revenue on high-value transactions. They also create transparency: you can audit a completion statement line by line against the published schedule. When policy changes, usually one or two thresholds move and commentators focus on political messaging — but your practical task is to re-run the bands for your exact price. Bookmark both this page and the live calculator so you can reconcile adviser figures quickly during a stressful completion week.

Cross-checking adviser and lender figures

Mortgage illustrations sometimes include illustrative SDLT, but lenders do not replace HMRC. Your solicitor's completion statement should match the SDLT return. If three sources disagree, the error is often buyer type (first-time vs mover vs additional), price allocation (incentives, chattels, fixtures), or a misunderstanding of the £40,000–£125,000 additional-property rule. Walking back through the band table usually isolates the mistake faster than guessing.

Rates and policy change. Confirm the date your transaction completes against official HMRC, Revenue Scotland and Welsh Revenue Authority guidance.

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