SDLT on UK Properties – An Overview

Stamp Duty land Tax (SDLT) is a self-assessed Tax, it is up to the purchaser and their advisors to ensure that they submit the correct information on their Stamp Duty land Tax return and make the appropriate payment. HMRC themselves say that their online calculator is only a guide. Stamp Duty Land Tax (SDLT) is the most common tax that homebuyers in England have to pay. It is a one-off payment made to HMRC (Her Majesty’s Revenue and Customs) and the amount you pay depends on the price of the property or land you are buying. In Scotland the tax is called Land and Buildings Transaction Tax (LBTT).  In Wales it is called Land Transaction Tax (LTT). These taxes are calculated in a similar manner and are based on the purchase price of your property and vary according to whether it's a residential or non-residential property, and whether you're a first-time buyer.  In England and Northern Ireland first-time buyers of a residential property are exempt from SDLT of £425,000 on properties worth up to £625,000. In Scotland first time buyers are exempt up to £175,000.  There is no first-time buyer’s relief in Wales.


The methods for calculating Stamp Duty Land Tax (SDLT) are broadly the same across England and Northern Ireland, Scotland and Wales.  As with any tax there are exceptions, anomalies and reliefs. Eligibility for a stamp duty refund depends on individual circumstances and can vary, but generally, it applies to individuals and companies who have paid more than the necessary amount of stamp duty or those who are exempt from paying stamp duty altogether. 

We can advise you on the rate payable in Scotland and Wales.

The rates of SDLT payable in England and Northern Ireland are: 

For residential properties worth more than £250,000, the tax rates are:

  • 0% up to £250,000

  • 5% on properties above £250,000 and up to £925,000

  • 10% on properties above £925,000 and up to £1.5 million

  • 12% on properties above £1.5 million


Buyers of second homes and investment properties pay a surcharge (HRAD).

The HRAD rates are:

  • 3% Up to £250,000

  • 8% from £250,001 to £925,000

  • 13% from £925,001 to £1.5 million

  • 15% On properties above £1.5 million.



Different rates of Stamp Duty Land Tax (SDLT) apply to purchasers of residential property in England and Northern Ireland who are not resident in the UK. The rates are 2 percentage points higher than those that apply to purchases made by UK residents.  The surcharge applies to all ‘non-resident transactions’, even those where it is intended to live in the property being purchased.


If you sell or give away your previous main home within 3 years of buying your new home you can apply for a refund of the higher SDLT rate part of your Stamp Duty payment.

You cannot get a refund if you or your spouse still own any part of your previous home


For non-residential properties worth more than £150,000 the SDLT rates are:

  • 0% up to £150,000

  • 2% on properties above £150,000 and up to £250,000

  • 5% on properties above £250,000


You may qualify for a stamp duty refund if:

  • You sell what was previously your main home within 3 years of purchasing your new home and you pay Higher Rate Additional Duty (HRAD) on the purchase.

  • The property is derelict or uninhabitable.

  • The property contains multiple dwellings.

  • The property contains commercial and residential elements.



Stampback can assist with determining eligibility for a refund. They can also provide guidance on minimising stamp duty on future property transactions There may be some circumstances in which you can avoid paying SDLT on property. For example, if the property is inherited from a spouse or civil partner, there is usually no SDLT due. Certain transactions are exempt from SDLT, please contact Stampback for more information.


When submitting an application, the documentation needed varies from case to case and Stampback can advise but it is typically 3 or 4 documents that are required. We tell our clients to allow 3 months to receive their refund however they typically take 6 weeks. Our average time from submitting an application to receiving a refund is 42 days based on performance over the last 12 months. The refund amount is different in each case, in some circumstances our clients are owed a full refund.


On our homepage you can see all our 5 star reviews from our satisfied clients. It is a quick, easy and hassle-free process. To enquire and start your application today, email refunds@stampback.com or call 02085452623.

Lucas Vitale