How stamp duty works
You pay SDLT when you buy a freehold or leasehold property in England or Northern Ireland above a set threshold. The rate you pay depends on the purchase price and whether you are a first-time buyer, buying a second home, or buying to let. Wales and Scotland have different taxes (LTT and LBTT).
Where to get current rates
Rates and thresholds can change at Budgets. Always check gov.uk/stamp-duty-land-tax for the latest. HMRC also provides a stamp duty calculator.
First-time buyer relief
First-time buyers may pay no stamp duty on the first £425,000 of a property, and 5% on the portion between £425,001 and £625,000. Above that, standard rates apply. The property must be your main residence and you must not have owned property before. Rules can change – confirm on GOV.UK.
Additional properties
If you are buying a second home or a buy-to-let, an extra 3% is usually charged on top of the standard rates. This applies across England, including Swindon.
When you pay
SDLT must be paid within 14 days of completion. Your solicitor or conveyancer typically handles the return and payment. See our conveyancing in Swindon guide for more on the buying process.
See also Housing & property, house prices, and cost of moving house.
References & sources
- GOV.UK – Stamp duty land tax (accessed February 2026)
- HMRC – Stamp Duty Land Tax calculator (accessed February 2026)
Information correct as of February 2026. Stamp duty rates and reliefs change. Always use GOV.UK for current figures.