Dwellmark guides
Stamp Duty
What Stamp Duty Land Tax is, what you’ll pay in 2026, and when you might pay less.
Guides
Stamp Duty Land Tax reference 2026: rates, reliefs and examples
Stamp Duty Land Tax (SDLT) rules can change, so this reference is dated and lists the rates, thresholds and reliefs verified against GOV.UK in August 2026.
4 min read · Published 11 August 2026
Stamp duty on shared ownership: the rules explained
Shared ownership has its own SDLT rules, and the amount due can depend on how you choose to pay and when you buy extra shares. The rules, verified against HMRC guidance, cover approved qualifying bodies, the market value election and first-time buyer relief.
3 min read · Published 9 August 2026
Stamp duty refunds: when and how to claim
Stamp Duty Land Tax refunds can apply in a limited set of situations, including some higher-rates purchases, some residency surcharge cases,
3 min read · Published 8 August 2026
Devolved property taxes: LBTT (Scotland) and LTT (Wales) explained
LBTT and LTT are devolved taxes that replace SDLT in Scotland and Wales respectively.
3 min read · Published 8 August 2026
Stamp duty on a second home: the 5% surcharge explained
Buying a second property costs an extra 5% in Stamp Duty on top of the normal rates - but the main-residence replacement rule and the refund system save most movers. The full guide.
2 min read · Published 7 August 2026
Stamp duty for first-time buyers: the full 2026 guide
Do first-time buyers pay stamp duty? Usually not - here’s who qualifies for the £300,000 relief, what happens above £500,000, and the traps that cost people thousands.
2 min read · Published 7 August 2026
Stamp Duty Land Tax 2026: rates, thresholds and calculator
What you’ll actually pay in Stamp Duty in 2026 - current rates for every price band, first-time buyer relief, the 5% surcharge for second homes, and how to calculate your bill in under a minute.
3 min read · Published 7 August 2026
Common questions
How much stamp duty do I pay on a £300,000 house?
For a single property in England or Northern Ireland you pay 2% on the portion from £125,001 to £250,000 (£2,500) and 5% on the portion from £250,001 to £300,000 (£2,500) - £5,000 in total. If you are a first-time buyer, the bill is £0, because the £300,000 nil-rate band covers the full price.
Do first-time buyers pay stamp duty?
Most don’t. First-time buyer relief gives a £300,000 nil-rate band on properties worth £500,000 or less, so most first homes under £300,000 are completely free of stamp duty. Above £300,000 you pay 5% on the excess, up to £500,000. Above £500,000 the relief is lost entirely.
Is there extra stamp duty on a second home?
Yes - 5% on top of the standard rates if you already own another residential property and aren’t replacing your main residence. If you’re buying a new main home and haven’t sold the old one yet, you pay the surcharge but can usually claim a refund once the old home sells within 36 months.
When do I actually pay stamp duty?
SDLT is due within 14 days of completion. In practice your conveyancer prepares the return and pays the tax out of the completion funds, so you rarely handle it yourself - just make sure the money is accounted for in your budget.