Definition
SDLT uses price bands and different rules for first-time buyers, additional dwellings, companies, non-UK residents and non-residential or mixed property. Scotland uses LBTT and Wales uses LTT. Current rates and relief tests should be checked for the effective transaction date.
Practical example
An eligible first-time buyer and a landlord purchasing at the same price can have different SDLT outcomes.
Why it matters
SDLT is normally due shortly after completion and must be budgeted separately from the deposit.
Property purchase tax calculatorSource and review
Reviewed 16 July 2026. Product criteria and rules can change.
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