Stamp Duty Land Tax (SDLT)

Stamp Duty Land Tax (SDLT) is the tax paid to HMRC when you buy a property over a specified value.

SDLT is payable on:

  • Freehold properties
  • Leasehold properties
  • Shared ownership properties
  • Any transferred land or property where there has been a payment.

SDLT is paid at the point of completion by the conveyancing solicitor who will usually complete the Stamp Duty Land Tax return Form and pay the tax on behalf of the buyer

SDLT is payable in England and Northern Ireland.

See also:

How much Stamp Duty Land Tax (SDLT) will I need to pay? (Calculator)

Gaynor Haliday, Legal researcher

Author:
Gaynor Haliday, Legal researcher