Property purchase price

Buyer type

First-time buyer Home mover Additional property

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The temporary first-time buyer nil-rate threshold of £425,000 reverted to £300,000 on 1 April 2025. Rates below reflect the current position.

Standard rates (home movers)

Property price bandSDLT rate

Up to £250,0000%

£250,001 – £925,0005%

£925,001 – £1,500,00010%

Over £1,500,00012%

First-time buyer rates (from 1 April 2025)

Property price bandSDLT rate

Up to £300,0000%

£300,001 – £500,0005%

Over £500,000Standard rates apply

Relief only applies if property price ≤ £500,000. Above this, standard rates apply from £0.

Additional property surcharge

All rates+3% surcharge

Up to £250,0003%

£250,001 – £925,0008%

£925,001 – £1,500,00013%

Over £1,500,00015%

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