What Is Stamp Duty

What Is Stamp Duty Land Tax & How to Calculate It?

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If you are purchasing a property, you may have heard of Stamp Duty Land Tax or SDLT.

But what is it, when is it due, and who pays it?

Stamp duty is a type of tax due when purchasing a property and is typically due within two weeks after the sale’s completion.

The rates for stamp duty on single properties are as follows:

  • £250,000 or below – you pay no stamp duty
  • >£250,001 – £925,000 – You pay 5%
  • >925,001 – £1,500,000 – You pay 10%
  • >£1,500,000 – You pay 12%

Stamp duty is calculated on the portion of the purchase price above £250,000. For example:

  • If a property was purchased for £350,000, stamp duty would be calculated as
  • 0% is owed on the first £250,000
  • 5% is owed on the remaining £100,000 = £5,000
  • Total owed = £5,000

If you already owned a property and are buying a second one i.e. for investment purposes, you would typically pay 3% on top of these rates.

If you are a first-time buyer, you are entitled to a relief, meaning you wouldn’t pay stamp duty on a property purchase up to the value of £425,000.

You would pay the 5% on the portion between £425,000 – £625,000, and if you were purchasing a property above this value, the relief no longer applies, and you would pay the standard rate of stamp duty.

If you’d like to discuss the sale of your asset, and the options open to you; get in touch with our property sales team today. Alternatively, explore the opportunities of property auctions by speaking to a member of our auctions team.