Stamp Duty Calculator & Percentage (SDLT)
Free UK Stamp Duty calculator. Calculate your exact stamp duty percentage and payable SDLT in England & Northern Ireland with progressive HMRC bands, first-time buyer relief, and second home surcharges.
Quick Answer: How Much Is Stamp Duty (SDLT) in the UK?
Property Postcode & Nation
Buyer Status & Reliefs
Stamp Duty Payable on Common UK Property Prices
Quick statutory reference guide across standard purchase benchmarks. Click any price to load the calculation instantly.
How Much Stamp Duty Will I Pay on £270,000?
On an average UK residential property priced at £270,000 in England or Northern Ireland, statutory SDLT depends strictly on your buyer classification:
0% duty applies on purchases up to £300,000 under HMRC first-time buyer relief.
0% on £125k + 2% on next £125k (£2,500) + 5% on remaining £20k (£1,000).
Standard £3,500 plus mandatory 5% surcharge across the full £270k purchase (£13,500).
| Purchase Price | First-Time Buyer | Moving Home | Additional Home (+5%) | Instant Action |
|---|---|---|---|---|
| £150,000 | £0 | £500 | £8,000 | |
| £200,000 | £0 | £1,500 | £11,500 | |
| £220,000 | £0 | £1,900 | £12,900 | |
| £250,000 | £0 | £2,500 | £15,000 | |
| £270,000UK Average | £0 | £3,500 | £17,000 | |
| £285,000 | £0 | £4,250 | £18,500 | |
| £300,000 | £0 | £5,000 | £20,000 | |
| £350,000 | £2,500 | £7,500 | £25,000 | |
| £360,000 | £3,000 | £8,000 | £26,000 | |
| £400,000 | £5,000 | £10,000 | £30,000 | |
| £500,000 | £10,000 | £15,000 | £40,000 | |
| £650,000 | £22,500 | £22,500 | £55,000 | |
| £750,000 | £27,500 | £27,500 | £65,000 |
Frequently Asked Questions About Stamp Duty (SDLT)
Official HMRC rules, progressive rate bands, and statutory buyer relief explained.
| Property Purchase Price Band | Standard Rate | First-Time Buyer | Additional Property |
|---|---|---|---|
| Up to £125,000 | 0% | 0% | 5% |
| £125,001 to £250,000 | 2% | 0% | 7% |
| £250,001 to £300,000 | 5% | 0% | 10% |
| £300,001 to £500,000 | 5% | 5% | 10% |
| £500,001 to £925,000 | 5% | 5% | 10% |
| £925,001 to £1,500,000 | 10% | 10% | 15% |
| Over £1,500,000 | 12% | 12% | 17% |
| Purchase Price | First-Time Buyer | Moving Home (Next Home) | Additional Property (+5%) |
|---|---|---|---|
| £200,000 | £0 | £1,500 | £11,500 |
| £220,000 | £0 | £1,900 | £12,900 |
| £250,000 | £0 | £2,500 | £15,000 |
| £270,000UK Average | £0 | £3,500 | £17,000 |
| £285,000 | £0 | £4,250 | £18,500 |
| £300,000 | £0 | £5,000 | £20,000 |
| £340,000 | £2,000 | £7,000 | £24,000 |
| £350,000 | £2,500 | £7,500 | £25,000 |
| £360,000 | £3,000 | £8,000 | £26,000 |
| £400,000 | £5,000 | £10,000 | £30,000 |
| £500,000 | £10,000 | £15,000 | £40,000 |
| £550,000 | £17,500 | £17,500 | £45,000 |
On a £270,000 property in England and Northern Ireland: (1) First-time buyers pay £0 SDLT (relief applies up to £300,000). (2) Home movers (next home) pay £3,500 (0% on the first £125,000, 2% on the portion between £125,001 and £250,000 [£2,500], and 5% on the remaining £20,000 [£1,000]). (3) Additional property buyers (buy-to-let or second home) pay £17,000 due to the 5% additional property surcharge across the entire purchase price.
Statutory Stamp Duty Land Tax (SDLT) Guides
Official statutory guidance on 2026 SDLT rates, HMRC 14-day return filing, first-time buyer relief, and second home surcharges.
Post-sunset rates, £125k nil-rate baseline, £300k FTB cap, and 3% additional home surcharges.
Stamp Act 1891 vs Finance Act 2003, slab vs slice reforms, Scottish LBTT, and Welsh LTT.
HMRC-compliant chattels deductions, mixed-use commercial rates, and 36-month refund rules.
Gifts with no debt, divorce court orders, probate inheritance, charities, and sub-£40k rules.
Section 76 Finance Act rules, £100/£200 HMRC late fines, interest, and SDLT5 certificates.
Schedule 4ZA HRAD criteria, main residence replacement test, and 36-month refund claims.
Worldwide property tests, £500k hard ceiling cliff edge, joint buyer rules, and JBSP mortgages.
Section 55 progressive marginal slice formula, worked calculations, and effective rate models.
Purchasing property across major UK metropolitan markets? Access comprehensive regional diligence briefs covering local price paid benchmarks, planning registers, and environmental catchment models:
Stamp Duty, Chattels Apportionment & CIL Developer Charges
Statutory guides on HMRC SDLT schedules, chattels valuation rules (SDLTM04010), CIL charging schedules, and overage clawback agreements.
How to Value Chattels for Stamp Duty: HMRC Depreciated Market Value Rules
HMRC rules dictate that chattels must be valued at their genuine open-market second-hand replacement value (what a willing buyer would pay a willing seller in an open auction, second-hand market, or eBay), NOT at their original brand-new retail purchase price or insurance replacement cost. For example, 5-year-old carpets originally costing £8,000 may have an open-market second-hand value of only £1,500–£2,500. Valuations must reflect realistic depreciation for age, wear, and tear.
Can You Claim a Stamp Duty Refund for Chattels Overpayment?
Yes. If your conveyancer mistakenly paid Stamp Duty on the full purchase price without deducting agreed movable chattels (furniture, carpets, curtains, and white goods) documented in your signed Law Society TA10 form, you can submit an amended SDLT return to HMRC within 12 months of the filing date under Schedule 10, Paragraph 6 of the Finance Act 2003 to claim a full cash refund of overpaid tax.
HMRC Guidance on Stamp Duty Chattels: Manual SDLTM04010 Explained
HMRC Manual SDLTM04010 is the official internal operational guidance used by HMRC compliance caseworkers to assess chattels apportionments. It states that only genuine chattels (items not affixed to the realty, or attached solely for their temporary enjoyment) can be excluded from SDLT consideration. Caseworkers are instructed to challenge any claims that appear artificially inflated to avoid SDLT band thresholds or where permanent structural elements (kitchens, bathrooms, central heating) have been improperly categorised as chattels.
How Is CIL Charge Calculated in the UK? (Statutory Formula & Indexation)
Community Infrastructure Levy (CIL) is calculated using the statutory formula set out in Regulation 40 of the Community Infrastructure Levy Regulations 2010 (as amended): CIL Charge = (Gross Chargeable Area in m² × Adopted CIL Charging Schedule Rate £/m² × Indexation Factor for Planning Grant Year) ÷ Indexation Factor for Schedule Adoption Year. Chargeable area is calculated as the Net Additional Gross Internal Area (GIA), meaning the floorspace of existing permanent buildings demolished or converted can be deducted if they were in continuous lawful use for at least 6 months during the previous 3 years.
How Much Does CIL Cost in the UK? (Average Charges by Property Type)
Across England and Wales, the Community Infrastructure Levy (CIL) typically costs between £8,000 and £35,000 for a standard new-build 3-bedroom detached house (120–150 m²), rising to £50,000–£120,000+ per dwelling in prime London and affluent South East boroughs. For major residential developments, CIL liabilities range from £500,000 to £3,000,000+ depending on the charging zone. However, in low-viability northern and midland districts, many local authorities operate zero-rated (£0/m²) CIL policies to encourage housing delivery.
How to Get Out of an Overage Clause in the UK: 4 Legal Strategies
To legally escape, discharge, or remove an overage clause on UK land: (1) Contractual Term Expiry: Wait out the agreed perpetuity period—once the contractual sunset date (typically 10 to 25 years) lapses, all clawback liabilities extinguish automatically, (2) Deed of Release Buyout: Negotiate a discounted lump-sum settlement with the overage beneficiary and execute a formal Deed of Release to cancel the Land Registry Form L restriction, (3) Exploit Drafting Defects: Challenge vague definitions of 'development' or positive covenants that fail to bind successors under the rule in Rhone v Stephens, or (4) Tailored Planning Consent: Apply for planning permissions that deliberately bypass the deed's narrow trigger definitions.
What Triggers an Overage Clause Clawback Payment in Property Deeds?
In UK property deeds, an overage payment is triggered by one of three standard statutory milestones: (1) Grant of Qualifying Planning Permission: Payable upon the formal grant of planning permission (usually deferred until the 6-week High Court judicial review period expires without challenge), (2) Material Implementation: Payable when construction works officially commence on site through a 'material operation' under Section 56(4) of the Town and Country Planning Act 1990 (such as digging foundations or laying pipes), or (3) Practical Completion and Sale: Payable when the finished residential or commercial units are sold to end-buyers.
What Will Be the Stamp Duty Rates in 2026 in the UK?
In 2026, standard English Stamp Duty Land Tax (SDLT) rates apply following the expiration of temporary 2022 relief thresholds on 31 March 2025. The 0% nil-rate threshold reverted from £250,000 back to £125,000 (taxed at 2% between £125k–£250k, 5% between £250k–£925k, 10% between £925k–£1.5m, and 12% above £1.5m). First-Time Buyer Relief thresholds also returned from £425,000 to £300,000.