{"slug":"uk-stamp-duty-sdlt","name":"UK Stamp Duty Calculator (SDLT) — England & Northern Ireland","category":"borrow","tags":["property","tax","planning"],"region":"GB","tagline":"Stamp Duty Land Tax on a home in England or Northern Ireland — with first-time-buyer relief, the +5% additional-dwelling surcharge, and the +2% non-resident surcharge.","endpoint":"https://xearno.tools/api/v1/tools/uk-stamp-duty-sdlt","page":"https://xearno.tools/t/uk-stamp-duty-sdlt","description":"Computes Stamp Duty Land Tax (SDLT) on a residential purchase in England or Northern Ireland using the current band table, first-time-buyer relief, the additional-dwelling surcharge, and the non-resident surcharge — all of which stack. The bands reverted on 1 April 2025 (nil-rate back to £125,000, first-time-buyer relief back to £300,000/£500,000) and the additional-dwelling surcharge rose from 3% to 5% on 31 October 2024, so general AI still quotes the old figures — often thousands of pounds off. Scotland and Wales charge different taxes (LBTT / LTT); this tool does not apply there.","inputSchema":{"type":"object","properties":{"buyerType":{"description":"Which buyer are you? The decisive input — it selects the whole rate table. \"First-time buyer\" means ALL purchasers are first-time buyers: never owned (or part-owned) a dwelling ANYWHERE in the world, including inherited property. \"Additional dwelling\" means you will own 2+ dwellings at completion and are not replacing a main residence you sold. The two are mutually exclusive by definition — a first-time buyer owns nothing, an additional-dwelling buyer already owns.","type":"string","enum":["first-time","moving","additional"],"default":"moving"},"nonResident":{"description":"Any buyer non-UK-resident? Non-resident for SDLT = present in the UK fewer than 183 days in the 12 months before completion. Adds 2% to every band. On a joint purchase, ANY non-resident buyer makes the whole transaction non-resident.","type":"string","enum":["no","yes"],"default":"no"},"price":{"description":"Purchase price (£) The chargeable consideration — normally the agreed purchase price of the property.","type":"number","minimum":1,"default":350000}},"required":[],"additionalProperties":false},"methodology":["SDLT is marginal (slice-based): each band rate applies only to the part of the price inside that band. Standard residential bands from 1 April 2025: 0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5 million, 12% above. These are the REVERTED bands — the temporary 2022 cuts (nil-rate £250,000) expired on 31 March 2025, which is why older sources and AI models quote different numbers.","First-time-buyer relief (from 1 April 2025): 0% to £300,000 and 5% on £300,001–£500,000, available only when EVERY purchaser is a first-time buyer — someone who has never owned or part-owned a dwelling anywhere in the world, including by inheritance. Above £500,000 the relief is lost entirely with no taper: the whole price is taxed at standard bands, so the bill jumps by thousands at £500,001.","Additional-dwelling surcharge (HRAD, FA 2003 Sch 4ZA): +5 percentage points on every band from the first pound, from 31 October 2024 (previously 3%). It engages when the price is £40,000 or more and you will own two or more dwellings at completion without replacing a sold main residence. If you buy the new main residence before selling the old one, you pay the surcharge and can reclaim it by selling the old home within 36 months.","Non-resident surcharge (FA 2003 Sch 9A): +2 percentage points on every band, from 1 April 2021, when any buyer was present in the UK fewer than 183 days in the 12 months before completion. It stacks with everything — the maximum top rate is 19% (12% + 5% + 2%). On joint purchases one non-resident buyer taints the whole transaction, with a statutory carve-out for married couples / civil partners living together where one is UK-resident. Refundable if the buyer reaches 183+ days of UK presence in a continuous 365-day period spanning completion. Like HRAD, it engages only at £40,000+.","Combination logic: the buyer type picks the base table (FTB table if first-time AND price ≤ £500,000, else standard); \"additional dwelling\" adds +5pp and non-residence adds +2pp to every band of whichever table applies.","Scope and caveats: England & Northern Ireland freehold residential purchases only — Scotland (LBTT) and Wales (LTT) are entirely different taxes. For a NEW lease, SDLT also charges 1% on the portion of the net present value of rent above £125,000 — not computed here. Corporate purchases of dwellings over £500,000 can trigger a flat 17% rate — also not modelled."],"usage":"POST https://xearno.tools/api/v1/tools/uk-stamp-duty-sdlt with a JSON body matching inputSchema."}