Find out what the main Stamp Duty Land Tax (SDLT) reliefs are for land or property transactions.

Updates to this page

28 October 2026 Information about Local Government Pension Scheme relief and how to claim it has been added.

Information about Local Government Pension Scheme relief and how to claim it has been added.

9 July 2025 Updated guidance on claiming seeding relief to include Reserved Investor Funds (RIFs) and clarify that claims must be made using code 38 in the SDLT return

Updated guidance on claiming seeding relief to include Reserved Investor Funds (RIFs) and clarify that claims must be made using code 38 in the SDLT return

1 April 2025 The thresholds and rates for residential property changed on 1 April 2025. The section ‘First-time buyers’ relief’ has been updated in line with these changes.

The thresholds and rates for residential property changed on 1 April 2025. The section ‘First-time buyers’ relief’ has been updated in line with these changes.

29 May 2024 Information has been updated to support the withdrawal of Multiple Dwellings Relief (MDR) from 1 June 2024.

Information has been updated to support the withdrawal of Multiple Dwellings Relief (MDR) from 1 June 2024.

6 March 2024 Information about registered providers of social housing has been added to explain if relief from Stamp Duty Land Tax can be claimed.

Information about registered providers of social housing has been added to explain if relief from Stamp Duty Land Tax can be claimed.

20 October 2022 We have updated the section 'First Time Buyers’ Relief' for first time buyers of a residential property to confirm that you can claim relief if you intend to occupy the property as your main residence and the purchase price is no more than £625,000.

We have updated the section 'First Time Buyers’ Relief' for first time buyers of a residential property to confirm that you can claim relief if you intend to occupy the property as your main residence and the purchase price is no more than £625,000.

23 September 2022 Information about First Time Buyers’ Relief and relief for multiple dwellings has been updated to align with the Stamp Duty Land Tax ‘nil-band’ threshold. The consideration for residential properties and standard residential purchases changed on 23 September 2022.

Information about First Time Buyers’ Relief and relief for multiple dwellings has been updated to align with the Stamp Duty Land Tax ‘nil-band’ threshold. The consideration for residential properties and standard residential purchases changed on 23 September 2022.

26 August 2021 The section 'Seeding relief for Property Authorised Investment Funds or Co-Ownership Authorised Contractual Schemes' has been added.

The section 'Seeding relief for Property Authorised Investment Funds or Co-Ownership Authorised Contractual Schemes' has been added.

9 July 2021 Information about Stamp Duty Land Tax relief in Freeport tax sites has been added.

Information about Stamp Duty Land Tax relief in Freeport tax sites has been added.

8 March 2021 Purchase deadlines extended for reduced rates for Stamp duty Land Tax.

Purchase deadlines extended for reduced rates for Stamp duty Land Tax.

8 July 2020 The government has temporarily increased the nil rate bands of residential Stamp Duty Land Tax from £125,000 to £500,000.

The government has temporarily increased the nil rate bands of residential Stamp Duty Land Tax from £125,000 to £500,000.

12 November 2019 Information about 'relevant housing providers' has been added.

Information about 'relevant housing providers' has been added.

13 December 2018 Information about first time buyers of shared ownership properties has been added.

Information about first time buyers of shared ownership properties has been added.

14 December 2017 From 1 April 2018 SDLT will no longer apply in Wales. You'll pay Land Transaction Tax which is dealt with by the Welsh Revenue Authority.

From 1 April 2018 SDLT will no longer apply in Wales. You'll pay Land Transaction Tax which is dealt with by the Welsh Revenue Authority.

22 November 2017 Information about First Time Buyers Relief has been added to this page.

Information about First Time Buyers Relief has been added to this page.

6 May 2014 First published.

Overview

You do not pay Stamp Duty Land Tax if you buy a property in:

Scotland from 1 April 2015 — you pay Land and Buildings Transaction Tax

Wales from 1 April 2018 — you pay Land Transaction Tax (LTT)

HMRC charges Stamp Duty Land Tax (SDLT) on property transactions in the UK where the property value is more than the set SDLT thresholds.

Find out more information on thresholds for when SDLT will apply.

Some transactions qualify for reliefs that reduce the amount of tax you pay, or mean that you do not pay Stamp Duty Land Tax.

To claim relief, fill in a Stamp Duty Land Tax return, even if you do not owe any tax. Enter the correct relief code from the drop down list at box ‘9’ of the return.

HMRC might charge you a penalty if you claim relief you’re not eligible for.

First-Time Buyers’ Relief

If you, and anyone else you’re buying with, are first time buyers of a residential property, you can claim relief if both of the following apply:

you intend to occupy the property as your main residence

the purchase price is no more than £500,000

5% on the remainder up to £500,000

If the purchase price is more than £500,000, you cannot claim the relief and you must pay the standard rates on the total purchase price.

Find out more about residential property rates for Stamp Duty Land Tax.

If you bought your first home before 1 April 2025, different relief rates for first time buyers apply.

To claim First Time Buyers’ Relief, enter relief code ‘32’ in the Stamp Duty Land Tax return.

First time buyers of shared ownership properties

If you’re a first time buyer of a shared ownership property, you can claim relief when:

you intend to occupy the property as your main residence

the market value of the shared ownership property is £500,000 or less

If you bought your shared ownership property before 1 April 2025, different relief rates for first time buyers apply.

You can claim the relief if you make a market value election, or if you choose to pay Stamp Duty Land Tax in stages when the lease is given.

The relief also applies to the rent payments, so you do not pay any Stamp Duty Land Tax on the rent.

Stamp Duty Land Tax relief for multiple dwellings

Multiple Dwellings Relief (MDR) is abolished and can no longer be claimed for transactions which complete, or substantially perform, on or after 1 June 2024.

Multiple Dwellings Relief for transactions before 1 June 2024

You can claim Multiple Dwellings Relief when purchasing more than one dwelling, transactions (or a number of linked transactions) must include freehold or leasehold interests in more than one dwelling. This applies to transactions where:

contracts were exchanged on or before 6 March 2024

contracts were substantially performed before 1 June 2024

contracts complete before 1 June 2024

If you claim relief, to work out the rate of tax HMRC charge:

Divide the total amount paid for the properties by the number of dwellings.

Work out the tax due on this figure.

Multiply this amount of tax by the number of dwellings.

The minimum rate of tax under the relief is 1% of the amount paid for the dwellings.

Find out about tax relief for multiple dwelling.

Example

In this example, the transaction took place when the thresholds and rates were those in force before 1 April 2025.

You buy 4 houses for £1 million.

£1 million divided by 4 is £250,000.

You will not pay Stamp Duty Land Tax on £250,000 (0% of £250,000). Since the minimum rate of tax under the relief is 1% of the amount paid for the dwellings, the amount of tax you will pay is £10,000.

You may be charged higher rates of Stamp Duty Land Tax if purchasing additional residential properties from 1 April 2016.

When Multiple Dwellings Relief does not apply

The relief does not apply to the transfer of a freehold reversion or headlease where a dwelling has a lease of 21 years or more.

The rate of tax HMRC charges for this sort of freehold reversion or headlease, or for any non-residential property included in the transaction, is the usual rate without any relief.

You might need to fill in another return and recalculate the tax due if the number of dwellings is reduced within 3 years of the transaction. For example, if you combine 2 flats into 1.

To claim Multiple Dwellings Relief, enter relief code ‘33’ on your return.

Building company buys an individual’s home

A property may be exempt from Stamp Duty Land Tax, if purchased by a building company or property trader, from someone who is buying a new home from them. The property purchased by the house builder or property trader may be exempt from Stamp Duty Land Tax, if certain conditions are met.

The area of land that the building company or property trader buys along with the old home must not go above certain limits — normally 0.5 hectares.

The person selling the home must:

have lived in the property as their main or only home at some time during the 2 years before the building company or property trader bought it

buy a new home from the house building company

intend to live in the new property as their main or only home

This relief does not apply to individuals who swap houses.

To claim this relief enter code ‘08’ in the Stamp Duty Land Tax return.

Find out more about when a building company buys an individual’s home.

Employer buys an employee’s home

If an employer or property trader buys an individual’s house because they’re moving with their work, it is exempt from Stamp Duty Land Tax if certain conditions are met.

You must meet all of the following conditions to qualify for this relief, the:

employee lived in the property as their main or only home at some time during the 2 years before their employer bought it

employer or property trader is buying the house because the employee must move as a result of a job relocation

price the employer or property trader pays is not more than the market value of the property

area of land the employer or property trader buys is within certain limits — normally 0.5 hectares

To claim relief when an employer buys an employee’s house enter relief code ‘09’ in the Stamp Duty Land Tax return.

Find out more about when an employer buys an employee’s house.

Compulsory purchases

Sometimes a local authority agrees to make a compulsory purchase order on a property so that a development by another party, for example a property developer, can go ahead. The owner of the property sells it to the local authority and the local authority sells it to the property developer.

As there are 2 sales, there would normally be 2 amounts of Stamp Duty Land Tax to pay. If the property developer is doing the development, the local authority can get relief from Stamp Duty Land Tax when they buy the property.

A body that has the legal power to compulsorily buy land or property can claim this relief. They can still claim even if the sale is not made under those powers, as long as the sale allows development by a third party.

To claim relief for a transaction involving a compulsory purchase, enter relief code ‘10’ in the Stamp Duty Land Tax return.

Find out more on compulsory purchases.

Property developer subject to planning obligations

As a condition of giving planning permission to a developer, a planning authority might ask the developer to provide amenities for the community, for example a school. These are known as ‘planning obligations’.

Usually the developer transfers the building to the local authority to run once it’s finished. There might be 2 successive charges of Stamp Duty Land Tax if the developer buys the land from its original owner, then transfers the finished building to the local authority.

The developer can claim the relief so that they do not pay Stamp Duty Land Tax on…