Autumn Budget 2026: what it could mean for property buyers and landlords

The Autumn Budget is due on Wednesday 28 October 2026. This preview records the property rules in force before the statement and the measures the Budget could change. It does not report any new figure: nothing is confirmed until the Chancellor announces it.

The GOV.UK Budget 2026 event page is the primary source for the Budget date, which it confirms as 28 October 2026.

What the Budget could change

The GOV.UK Budget 2026 page confirms the statement is due on 28 October 2026.

The current stamp duty rules

Before any Budget change, residential Stamp Duty Land Tax in England and Northern Ireland is banded: 0% up to £125,000, 2% from £125,001 to £250,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1.5 million, and 12% above £1.5 million. You pay each rate only on the part of the price inside that band.

Source: Dwellmark - Stamp Duty Land Tax rates and thresholds — Full SDLT banding table, checked against GOV.UK 27 October 2026

First-time buyers get a higher nil-rate band of £300,000 on homes up to £500,000. An additional 5% surcharge applies to additional dwellings, such as a second home or buy-to-let. Scotland (LBTT) and Wales (LTT) run separate systems.

Who it affects

Buyers and sellers watching what they will pay in tax, first-time buyers relying on the higher nil band, and landlords and second-home owners affected by the surcharge. A Budget can change these from a set date, so the figures in force on the day matter.

Why it matters

Stamp duty is a significant one-off cost of moving, so a change to rates or thresholds can move the effective cost of buying for many people. Because the rules can change from a specific date, it is worth checking the current position rather than relying on older articles.

Source: HM Treasury - Autumn Budget 2026 — Budget event page; statement due 28 October 2026

Source: GOV.UK - Stamp Duty Land Tax — Current residential rates and reliefs, checked 27 October 2026