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Official HMRC Rules • Tax Year 2026

UK First-Time Buyer Stamp Duty Calculator

Calculate England & Northern Ireland SDLT, see first-time buyer relief savings, and avoid the £500,000 cliff edge.

Property & Buyer Parameters

Finance Act 2003 / 2018
0% Tax Free Tier (£0 - £300k)
£
GBP
£50k £300k (0% Cap) £500k (Ceiling) £1M+
Benchmarks:

Dynamic SDLT Rate Band Breakdown

Price Bracket Band Rate Taxable in Band SDLT Tax Amount
Total SDLT Payable: £350,000 £2,500
Stamp Duty Land Tax (SDLT) Due
£2,500
Effective Rate: 0.71% of price
Total First-Time Buyer Savings
£2,500

Compared to standard buyer tax of £5,000

Side-by-Side Comparison
First-Time Buyer:
£2,500
Standard Mover:
£5,000
Additional Property:
£15,500

How UK First-Time Buyer Stamp Duty Relief Works

Stamp Duty Land Tax (SDLT) is a progressive tax charged on land and property transactions in England and Northern Ireland. To support first-time buyers entering the property market, HMRC applies special relief thresholds for properties priced up to £500,000.

£0

0% Tax up to £300,000

Purchases up to £300,000 incur zero Stamp Duty Land Tax for qualifying buyers.

5%

5% on Portion £300k - £500k

Pay 5% only on excess over £300k, saving up to £2,500 vs. standard home movers.

⚠️

Over £500k Cliff Edge

If price exceeds £500,000, all relief is lost and standard rates apply to the entire price.

Frequently Asked Questions

UK Stamp Duty & Relief FAQs

How does First-Time Buyer Stamp Duty relief work in England and Northern Ireland?

First-time buyers purchasing a residential property up to £500,000 pay 0% Stamp Duty on the first £300,000, and 5% tax on the portion between £300,001 and £500,000. If the property price exceeds £500,000, all first-time buyer relief is lost completely and standard SDLT rates apply to the entire price.

What happens if a first-time buyer purchases a home for £500,001?

This is known as the 'SDLT Cliff Edge'. Exceeding the £500,000 threshold by even £1 completely revokes first-time buyer relief. The buyer must pay standard SDLT rates across all price brackets (e.g. £12,500+), whereas at £500,000 they would only pay £10,000.

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