Question 1

What are the SDLT rates for 2026/27?

Accepted Answer

2026/27 SDLT rates: 0% up to £250,000, 5% on £250,001-£925,000, 10% on £925,001-£1,500,000, 12% above £1,500,000. First-time buyers get 0% up to £300,000 (on properties up to £500,000). Additional properties incur a 5% surcharge.

Question 2

Do first-time buyers pay stamp duty?

Accepted Answer

First-time buyers in England and Northern Ireland pay 0% SDLT on the first £300,000 of a property up to £500,000. Above £500,000, standard rates apply. Scotland and Wales have separate schemes.

UK Stamp Duty Calculator 2026/27

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