SDLT can be complex, and your circumstances (for example, first-time buyer status, additional properties, residency surcharges, or mixed-use property) may change the outcome. Always speak to a qualified tax adviser, solicitor or property lawyer before making decisions. Try our Stamp Duty Calculator today to get a clearer idea of your potential property tax liability. If you have any questions or would like help with your purchase, contact our team at RG Law — we’re here to help. Rates source: This calculator is based on HMRC/GOV.UK residential SDLT guidance for England and Northern Ireland (last checked 01/04/2026). ​Who Pays Stamp Duty? In most residential purchases, the buyer is responsible for paying SDLT (where it applies). You may need to pay SDLT if you buy a freehold, leasehold or shared ownership property above the relevant thresholds, and different rules can apply for first-time buyers, people buying an additional property, and certain other situations. ​When Do You Pay Stamp Duty? You must submit the SDLT return and pay any SDLT due within 14 days of the effective date of the transaction. In most purchases, this is completion, but it can be earlier in some cases (for example, if the contract is “substantially performed”). Missing the deadline can mean penalties and interest. Your solicitor or conveyancer will usually deal with the SDLT return and payment as part of the completion process. How Much SDLT Do First-Time Buyers Pay? If you’re a first-time buyer (and everyone you are buying with is also a first-time buyer), you may be able to claim first-time buyer relief. Under the current rules: 0% SDLT on purchases up to £300,000 5% SDLT on the portion from £300,001 to £500,000 If the purchase price is over £500,000, you cannot claim first-time buyer relief. Example: If you buy your first home for £500,000, SDLT would be: 0% on £300,000 = £0 5% on £200,000 = £10,000 Frequently Asked Stamp Duty Questions Has Brexit affected SDLT rates in the UK? Brexit has not directly changed SDLT rates — SDLT is set by the UK government. However, wider economic changes can affect property prices, which may change how much SDLT is payable. ​Can SDLT be included in my mortgage, or does it need to be paid upfront? In most cases, SDLT needs to be paid as part of the completion process (usually handled by your conveyancer). Some buyers may borrow more overall depending on lender criteria, but SDLT is still due within the required deadline and must be funded as part of completion. How can I appeal if I believe I’ve been incorrectly charged SDLT? If you believe SDLT has been calculated incorrectly, you (or your conveyancer) should contact HMRC and/or amend the SDLT return where appropriate. There are deadlines and formal processes depending on the issue. Are there any exceptions or exemptions for non-residential properties? There are different SDLT rules and rates for non-residential or mixed-use property, and some reliefs may apply in specific circumstances. Take advice for your particular transaction. What Are the Higher Rates of SDLT for Additional Properties? If buying a residential property means you’ll own more than one residential property, you’ll usually pay an additional 5% on top of the standard SDLT rates (often referred to as the “higher rates” for additional dwellings). There are exceptions (for example, where you are replacing your main residence and meet the conditions), and a refund may be available in some cases.