Stamp Duty & Land Registry

Stamp Duty   You have to pay Stamp Duty Land Tax (SDLT) if you buy a property in the UK over a certain price. This is charged on all purchases of houses, flats and other land and buildings.

The SDLT rate depends on:

the purchase price of the property
whether the property is residential
SDLT may also be due if you lease a property.

Rates from 4 December 2014
Previously, SDLT was charged at a single rate for the entire price of a property. From 4 December, SDLT is charged at increasing rates for each portion of the price.

You can choose to pay SDLT at the old or the new rates if you exchanged contracts on or before 3 December 2014, and completed on 4 December or later.

Residential properties
You'll pay:

Purchase price of property Rate of Stamp Duty Buy to Let/ Additional Home Rate*
£0 - £125,000 0% 3%
£125,001 - £250,000 2% 5%
£250,001 - £925,000 5% 8%
£925,001 - £1.5 million 10% 13%


Land Registry
The Land Registry is a Government Agency responsible for the registration of title to land. Registration enables the sale of land and property to take place without the laborious and expensive exercise of checking through title deeds.

The Price of the property


Property is a buy to let or second home
Are you a first time buyer?

Stamp Duty to pay is:

No stamp duty tax (less than 125K)

How is this calculated?