Stamp Duty Land Tax: Residential property rates

GOV.UK

GOV.UK (2026)

TL;DR

Official UK government SDLT rates showing April 2025 threshold reduction to £125,000.

Official government source for current SDLT rates and thresholds. Documents the April 2025 threshold changes that reduced the nil-rate band from £250,000 to £125,000, increasing transaction costs for homebuyers.

Key Findings from GOV.UK (2026)

  • Standard SDLT threshold reduced to £125,000 from April 2025
  • First-time buyer relief available up to £300,000
  • Additional property surcharge of 5% above standard rates

Related Mechanisms for Stamp Duty Land Tax: Residential property rates

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