Stamp Duty Land Tax (SDLT) is a tax that many buyers pay when purchasing property in England and Northern Ireland. Rules, thresholds, and reliefs can change, so treat this page as a starting point rather than tax advice.
Who usually pays?
In a typical purchase, the buyer settles SDLT as part of the transaction. Your solicitor will normally calculate what is due, confirm the position, and file the return.
Why you should verify figures
Your liability can depend on the price, your buyer status (for example first-time buyer relief where applicable), whether the property is a second home, and other factors. Official guidance is published by HMRC; your solicitor or tax adviser should confirm the numbers for your situation.
Important: Tax rules change. Always check the latest HMRC guidance or speak to a qualified professional before you budget.