Stamp Duty Land Tax (SDLT) is a UK government tax payable when purchasing property or land in England and Northern Ireland above a certain threshold. Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT) — different rates apply there.
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Pro Tip
*First-time buyer relief only applies if the property is £625,000 or less. Above this price, standard rates apply to the whole purchase.
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Did You Know?
SDLT was first introduced in its modern form in 1997, replacing ad valorem stamp duty. The term "stamp duty" dates back to 1694 when documents required a physical revenue stamp.
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