Stamp Duty Land Tax (SDLT) in England and Northern Ireland has changed nine times since December 2014. If you are checking an old completion statement, working out a refund, or just wondering what you would have paid in 2018 or 2019, you need the rates that were in force on your completion date, not today's. This page lists every period, shows which rates applied in each calendar year, and gives the stamp duty on common prices in each period. Every figure links to our calculator with that date already filled in.
Rates are from HMRC's previous SDLT rates and allowances pages and the legislation listed in the calculator. Scotland (LBTT, since April 2015) and Wales (LTT, since April 2018) have their own taxes and are not covered here.
Which stamp duty rates applied in each year
| Year | SDLT periods in force |
|---|---|
| 2015 | 4 Dec 2014 to 31 Mar 2016 |
| 2016 | 4 Dec 2014 to 31 Mar 2016; 1 Apr 2016 to 21 Nov 2017 |
| 2017 | 1 Apr 2016 to 21 Nov 2017; 22 Nov 2017 to 7 Jul 2020 |
| 2018 | 22 Nov 2017 to 7 Jul 2020 |
| 2019 | 22 Nov 2017 to 7 Jul 2020 |
| 2020 | 22 Nov 2017 to 7 Jul 2020; 8 Jul 2020 to 31 Mar 2021 (holiday) |
| 2021 | 8 Jul 2020 to 31 Mar 2021 (holiday); 1 Apr to 30 Jun 2021 (holiday); 1 Jul to 30 Sep 2021 (taper); 1 Oct 2021 to 22 Sep 2022 |
| 2022 | 1 Oct 2021 to 22 Sep 2022; 23 Sep 2022 to 30 Oct 2024 |
| 2023 | 23 Sep 2022 to 30 Oct 2024 |
| 2024 | 23 Sep 2022 to 30 Oct 2024; 31 Oct 2024 to 31 Mar 2025 |
| 2025 | 31 Oct 2024 to 31 Mar 2025; From 1 Apr 2025 (current) |
| 2026 | From 1 Apr 2025 (current) |
So 2018 and 2019 used one set of rates all year, while 2020, 2021 and 2024 each had a change part-way through. If you bought in one of those years, check which side of the change your completion fell on.
Every SDLT rate change since December 2014
| Period | Standard rates | First-time buyers | Second homes |
|---|---|---|---|
| From 1 Apr 2025 (current) | 0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1,500,000, 12% above £1,500,000 | 0% to £300,000, 5% to £500,000 (price up to £500,000) | +5% on every band |
| 31 Oct 2024 to 31 Mar 2025 | 0% to £250,000, 5% to £925,000, 10% to £1,500,000, 12% above £1,500,000 | 0% to £425,000, 5% to £625,000 (price up to £625,000) | +5% on every band |
| 23 Sep 2022 to 30 Oct 2024 | 0% to £250,000, 5% to £925,000, 10% to £1,500,000, 12% above £1,500,000 | 0% to £425,000, 5% to £625,000 (price up to £625,000) | +3% on every band |
| 1 Oct 2021 to 22 Sep 2022 | 0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1,500,000, 12% above £1,500,000 | 0% to £300,000, 5% to £500,000 (price up to £500,000) | +3% on every band |
| 1 Jul to 30 Sep 2021 (taper) | 0% to £250,000, 5% to £925,000, 10% to £1,500,000, 12% above £1,500,000 | 0% to £300,000, 5% to £500,000 (price up to £500,000) | +3% on every band |
| 1 Apr to 30 Jun 2021 (holiday) | 0% to £500,000, 5% to £925,000, 10% to £1,500,000, 12% above £1,500,000 | No relief | +3% on every band |
| 8 Jul 2020 to 31 Mar 2021 (holiday) | 0% to £500,000, 5% to £925,000, 10% to £1,500,000, 12% above £1,500,000 | No relief | +3% on every band |
| 22 Nov 2017 to 7 Jul 2020 | 0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1,500,000, 12% above £1,500,000 | 0% to £300,000, 5% to £500,000 (price up to £500,000) | +3% on every band |
| 1 Apr 2016 to 21 Nov 2017 | 0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1,500,000, 12% above £1,500,000 | No relief | +3% on every band |
| 4 Dec 2014 to 31 Mar 2016 | 0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1,500,000, 12% above £1,500,000 | No relief | No surcharge |
Non-UK residents have paid a further 2% on top of all these rates since 1 April 2021. The higher rates for additional property apply only where the price is £40,000 or more.
Stamp duty for a home mover in each period
A standard purchase of your next home (not a first purchase, not an additional property):
| Period | £200,000 | £300,000 | £500,000 | £1,000,000 |
|---|---|---|---|---|
| From 1 Apr 2025 (current) | £1,500 | £5,000 | £15,000 | £43,750 |
| 31 Oct 2024 to 31 Mar 2025 | £0 | £2,500 | £12,500 | £41,250 |
| 23 Sep 2022 to 30 Oct 2024 | £0 | £2,500 | £12,500 | £41,250 |
| 1 Oct 2021 to 22 Sep 2022 | £1,500 | £5,000 | £15,000 | £43,750 |
| 1 Jul to 30 Sep 2021 (taper) | £0 | £2,500 | £12,500 | £41,250 |
| 1 Apr to 30 Jun 2021 (holiday) | £0 | £0 | £0 | £28,750 |
| 8 Jul 2020 to 31 Mar 2021 (holiday) | £0 | £0 | £0 | £28,750 |
| 22 Nov 2017 to 7 Jul 2020 | £1,500 | £5,000 | £15,000 | £43,750 |
| 1 Apr 2016 to 21 Nov 2017 | £1,500 | £5,000 | £15,000 | £43,750 |
| 4 Dec 2014 to 31 Mar 2016 | £1,500 | £5,000 | £15,000 | £43,750 |
| 22 Mar 2012 to 3 Dec 2014 (slab system) | £2,000 | £9,000 | £15,000 | £40,000 |
The December 2014 reform cut the bill on most homes: a £300,000 home went from £9,000 under the slab system to £5,000. Homes over about £937,500 paid more.
Stamp duty for first-time buyers in each period
| Period | £250,000 | £300,000 | £400,000 | £500,000 |
|---|---|---|---|---|
| From 1 Apr 2025 (current) | £0 | £0 | £5,000 | £10,000 |
| 31 Oct 2024 to 31 Mar 2025 | £0 | £0 | £0 | £3,750 |
| 23 Sep 2022 to 30 Oct 2024 | £0 | £0 | £0 | £3,750 |
| 1 Oct 2021 to 22 Sep 2022 | £0 | £0 | £5,000 | £10,000 |
| 1 Jul to 30 Sep 2021 (taper) | £0 | £0 | £5,000 | £10,000 |
| 1 Apr to 30 Jun 2021 (holiday) | £0 | £0 | £0 | £0 |
| 8 Jul 2020 to 31 Mar 2021 (holiday) | £0 | £0 | £0 | £0 |
| 22 Nov 2017 to 7 Jul 2020 | £0 | £0 | £5,000 | £10,000 |
| 1 Apr 2016 to 21 Nov 2017 | £2,500 | £5,000 | £10,000 | £15,000 |
| 4 Dec 2014 to 31 Mar 2016 | £2,500 | £5,000 | £10,000 | £15,000 |
First-time buyer relief started on 22 November 2017. Before that, and during the £500,000 holiday when everyone paid nothing on the first £500,000, first-time buyers paid the same as anyone else.
Stamp duty on a second home or buy-to-let in each period
| Period | £200,000 | £300,000 | £500,000 | £1,000,000 |
|---|---|---|---|---|
| From 1 Apr 2025 (current) | £11,500 | £20,000 | £40,000 | £93,750 |
| 31 Oct 2024 to 31 Mar 2025 | £10,000 | £17,500 | £37,500 | £91,250 |
| 23 Sep 2022 to 30 Oct 2024 | £6,000 | £11,500 | £27,500 | £71,250 |
| 1 Oct 2021 to 22 Sep 2022 | £7,500 | £14,000 | £30,000 | £73,750 |
| 1 Jul to 30 Sep 2021 (taper) | £6,000 | £11,500 | £27,500 | £71,250 |
| 1 Apr to 30 Jun 2021 (holiday) | £6,000 | £9,000 | £15,000 | £58,750 |
| 8 Jul 2020 to 31 Mar 2021 (holiday) | £6,000 | £9,000 | £15,000 | £58,750 |
| 22 Nov 2017 to 7 Jul 2020 | £7,500 | £14,000 | £30,000 | £73,750 |
| 1 Apr 2016 to 21 Nov 2017 | £7,500 | £14,000 | £30,000 | £73,750 |
| 4 Dec 2014 to 31 Mar 2016 | £1,500 | £5,000 | £15,000 | £43,750 |
The 3% surcharge began on 1 April 2016 and rose to 5% on 31 October 2024. Even during the holiday, a £300,000 buy-to-let paid £9,000.
Stamp duty before December 2014: the slab system
Until 3 December 2014 SDLT charged a single rate on the whole price. From 22 March 2012 the residential rates were 0% up to £125,000, 1% to £250,000, 3% to £500,000, 4% to £1 million, 5% to £2 million and 7% above (Stamp Duty Land Tax Act 2015, explanatory notes). This created cliff edges: £250,000 cost £2,500, but £250,001 cost £7,500, so prices bunched just under each threshold. Buyers who exchanged before 4 December 2014 and completed later could choose either system.
Things to check for a past purchase
- Completion date: the rates in force that day apply, so a purchase that completed on 7 July 2020 paid full rates and one on 8 July 2020 got the holiday.
- Transitional rules: the 3% surcharge did not apply to contracts exchanged on or before 25 November 2015, and some contracts exchanged before 31 October 2024 kept the 3% surcharge.
- Higher rates refund: if you paid the surcharge because you bought before selling your old main home, you can usually reclaim it if you sold within 3 years.
- First-time buyer relief: only from 22 November 2017, and never on a price above the cap (£500,000, or £625,000 from 23 Sep 2022 to 31 Mar 2025).
Frequently asked questions
What were the stamp duty rates in 2018?
All of 2018 used the same SDLT rates: 0% up to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5 million and 12% above. First-time buyers paid 0% up to £300,000 and 5% to £500,000, and additional properties paid 3% more on every band. A £300,000 home cost a home mover £5,000.
What were the stamp duty rates in 2019?
Exactly the same as 2018: the rates in force from 22 November 2017 to 7 July 2020. On a £250,000 home a home mover paid £2,500, a first-time buyer paid nothing and a buy-to-let buyer paid £10,000.
When was the stamp duty holiday?
From 8 July 2020 to 30 June 2021 nobody paid SDLT on the first £500,000 of a home (additional properties still paid the 3% surcharge). From 1 July to 30 September 2021 the nil band was £250,000, and it returned to £125,000 on 1 October 2021.
Which stamp duty rates apply to my purchase: exchange or completion date?
SDLT uses the rates in force on the effective date, which is normally completion. A few changes had transitional rules for contracts exchanged before the announcement, so check with your conveyancer if you exchanged before a rate change and completed after it.
How was stamp duty worked out before December 2014?
Under the old slab system one rate applied to the whole price, not just the part in each band. From 22 March 2012 to 3 December 2014 that was 0% up to £125,000, 1% to £250,000, 3% to £500,000, 4% to £1 million, 5% to £2 million and 7% above. A £250,001 home paid £7,500, while a £250,000 home paid £2,500.
Can I get a refund if I paid the wrong rate in an earlier year?
You can usually amend an SDLT return within 12 months of the filing date. After that, an overpayment claim can generally be made within 4 years of the effective date. Ask your conveyancer or HMRC before claiming.
This guide is general information, not professional advice. Rates and rules change — check the official source before you file or sign anything. See our Disclaimer.