Stamp Duty Land Tax Table (SDLT)

Here are the Rates you pay on Stamp Duty Land tax for 2020 and 2021.

Stamp Duty Land Tax for Residential Properties

The SDLT for most properties in the UK

Rate Charge Band
0% Up to £500,000
5% Over £500,000 to £925,000.
10% Over £925,000 to £1,500,000.
12% Over £1,500,000

Source: HMRC

Online Stamp Duty calculator.

Check out the history of rate increases here.

SDLT for Disadvantaged Areas

The Rates for disadvataged areas of the UK are exactly the same as the above except the 1% rate starts at £150,000 rather than the standard £125,000.

  • Up to £150,000 - 0%
  • Over £150,000 to £250,000 - 1%
  • Over £250,000 to £500,000 - 3%
  • Over £500,000 - 4%

SDLT For Zero Carbon Homes

Since October 2007 if you home is classed as zero carbon and has a selling price under £500,000 then you're completely exempt from the tax. If you home is priced above £500,000 your tax bill will be reduced by £15,000. Your home can still be connected to the main utilities but it needs to have additional renewable energy sources to offset this consumption. The HMRC website has more information on zero carbon homes.

SDLT For Non Residential Properties

This tax is for commercial properties such as offices and shops but also includes agricultural land, any property or land not used for residential purposes and if you purchase 6 or more residential properties in a single transaction.

  • Up to £150,000 and annual rent less than £1,000 - 0%.
  • Up to £150,000 and annual rent over £1,000 - 1%.
  • Over £150,000 to £250,000 - 1%.
  • Over £250,000 to £500,000 - 3%.
  • Over £500,000 - 4%.