Stamp Duty Land Tax relief for land or property transactions

You do not pay Stamp Duty Land Tax if you buy a property in:

HMRC charges Stamp Duty Land Tax (SDLT) on property transactions in the UK where the property value is more than the set SDLT thresholds.

Some transactions qualify for reliefs that reduce the amount of tax you pay, or mean that you do not pay Stamp Duty Land Tax.

To claim relief, fill in a Stamp Duty Land Tax return, even if you do not owe any tax. Enter the correct relief code from the drop down list at box ‘9’ of the return.

HMRC might charge you a penalty if you claim relief you’re not eligible for.

If you, and anyone else you’re buying with, are first time buyers of a residential property, you can claim relief if both of the following apply:

If the purchase price is more than £500,000, you cannot claim the relief and you must pay the standard rates on the total purchase price.

If you bought your first home before 1 April 2025, different relief rates for first time buyers apply.

To claim First Time Buyers’ Relief, enter relief code ‘32’ in the Stamp Duty Land Tax return.

First time buyers of shared ownership properties

If you’re a first time buyer of a shared ownership property, you can claim relief when:

If you bought your shared ownership property before 1 April 2025, different relief rates for first time buyers apply.

You can claim the relief if you make a market value election, or if you choose to pay Stamp Duty Land Tax in stages when the lease is given.

The relief also applies to the rent payments, so you do not pay any Stamp Duty Land Tax on the rent.

Stamp Duty Land Tax relief for multiple dwellings