The residential Stamp Duty Land Tax band table, first-time buyer relief, the 5% additional-property surcharge and the 2% non-resident surcharge.
Primary source: Stamp Duty Land Tax: residential property rates (GOV.UK).
Stamp Duty Land Tax is charged on the purchase of land and property in England and Northern Ireland. It is charged on the portion of the price that falls into each band, so the rate that applies to the last pound is not the rate that applies to the whole price.
First-time buyer relief raises the threshold at which a first purchase starts to attract the tax. A surcharge applies to additional properties, and a separate surcharge applies to purchases by non-residents.
The residential band table, first-time buyer relief, the additional-property surcharge and the non-resident surcharge are published for each tax year separately. The Tax Rulebook keeps the 2024–25, 2025–26 and 2026–27 editions side by side.