As of May 2025, the UK’s Stamp Duty Land Tax (SDLT) thresholds and rates have reverted to their pre-September 2022 levels, following the end of temporary relief measures on 31 March 2025. Here’s a concise overview:

Standard Residential Property Rates

For purchases completed on or after 1 April 2025:

• Up to £125,000: 0%
• £125,001 – £250,000: 2%
• £250,001 – £925,000: 5%
• £925,001 – £1.5 million: 10%
• Over £1.5 million: 12%

First-Time Buyer Relief

Eligible first-time buyers benefit from reduced rates:

• Up to £300,000: 0%
• £300,001 – £500,000: 5% on the portion above £300,000

Properties priced over £500,000 do not qualify for this relief. 

Additional Property Surcharge

An extra 5% SDLT applies if purchasing an additional residential property (e.g  second homes or buy-to-let investments). This surcharge is added to the standard rates. 

Non-UK Resident Surcharge

Non-UK residents are subject to a 2% surcharge on top of the standard SDLT rates when purchasing residential property in England or Northern Ireland.