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Guidance

Stamp Duty Land Tax rates from 1 December 2003 to 31 March 2025

Find out about Stamp Duty Land Tax rates on residential and non-residential land or property purchased between 1 December 2003 and 31 March 2025.

Updates to this page

From:
HM Revenue & Customs
Published:
1 January 2014
Last updated:
1 April 2025
Show all updates

  1. The Stamp Duty Land Tax rates and thresholds for residential properties from 31 October 2024 to 31 March 2025 have been added.

  2. The 'Stamp Duty Land Tax rates and thresholds for residential properties from 1 October 2021 to 22 September 2022' has been to provide more information for first time buyers.

  3. The Stamp Duty Land Tax rates and thresholds for residential properties from 23 September 2022 to 30 October 2024 have been added.

  4. The Stamp Duty Land Tax rates and thresholds for residential properties from 1 October 2021 to 22 September 2022 have been added.

  5. The 23 March 2006 to 11 March 2008 Stamp Duty Land Tax rates and thresholds for residential properties have been corrected as the all other land in the UK-non-Residential threshold has been changed from over £125,000 to £250,000 to over £150,000 to £250,000.

  6. The Stamp Duty Land Tax rates and thresholds for residential properties from 1 July 2021 to 30 September 2021 have been added.

  7. The Stamp Duty Land Tax rates and thresholds for residential properties from 4 December 2014 to 7 July 2020 and 8 July 2020 to 30 June 2021 have been added.

  8. The Stamp Duty Land Tax rates and thresholds for residential properties from 23 March 2006 to 11 March 2008 have been updated.

  9. The government has temporarily increased the nil rate bands of residential Stamp Duty Land Tax from £125,000 to £500,000.

  10. This page has been updated to include links to current Stamp Duty Land Tax rates and previous Stamp Duty Land Tax rates.

  11. Guidance on new leases on attachments Stamp Duty Land Tax rates: 17 March 2005 to 22 March 2006 and Stamp Duty Land Tax rates: 23 March 2006 to 11 March 2008 have been updated.

  12. All Stamp Duty Land Tax rates have been updated.

  13. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  14. New SDLT rates for residential properties from 4 December have been added to this guide.

  15. First published.

Documents

Stamp Duty Land Tax rates: 31 October 2024 to 31 March 2025

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Stamp Duty Land Tax rates: 23 September 2022 to 30 October 2024

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Stamp Duty Land Tax rates: 1 October 2021 to 22 September 2022

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Stamp Duty Land Tax rates: 1 July 2021 to 30 September 2021

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Stamp Duty Land Tax rates: 8 July 2020 to 30 June 2021

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Stamp Duty Land Tax rates: 4 December 2014 to 7 July 2020

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Stamp Duty Land Tax rates: 24 March 2014 to 3 December 2014

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Stamp Duty Land Tax rates: 25 March 2012 to 23 March 2014

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Stamp Duty Land Tax rates: 6 April 2011 to 24 March 2012

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Stamp Duty Land Tax rates: 25 March 2010 to 5 April 2011

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Stamp Duty Land Tax rates: 1 January 2010 to 24 March 2010

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Stamp Duty Land Tax rates: 22 April 2009 to 31 December 2009

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Stamp Duty Land Tax rates: 3 September 2008 to 21 April 2009

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Stamp Duty Land Tax rates: 12 March 2008 to 2 September 2008

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Stamp Duty Land Tax rates: 23 March 2006 to 11 March 2008

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Stamp Duty Land Tax rates: 17 March 2005 to 22 March 2006

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Stamp Duty Land Tax rates: 1 December 2003 to 16 March 2005

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Details

This guidance gives Stamp Duty Land Tax (SDLT) thresholds and rates on property purchased between 1 December 2003 to 31 March 2025.

You can use the Stamp Duty Land Tax calculator to work out how much tax you’ll pay.

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