Who is classed as a first-time buyer?

A first-time buyer is someone who has never owned a residential property anywhere in the UK or abroad, whether bought or inherited. This includes both freehold and leasehold properties. To qualify for the relief, you must never have owned property before and be purchasing your new home as your main residence. If buying jointly, all purchasers must meet these criteria to benefit from the first-time buyer rates.

If I'm buying jointly with someone who isn't a first-time buyer, can we still claim first-time buyer relief?

No, you can only claim first-time buyer relief if everyone purchasing the property is a first-time buyer. If you're buying jointly with someone who has owned property before, you'll both be subject to the standard stamp duty rates that apply to existing homeowners - even if you have never owned property.

Are there regional variations in stamp duty rates within England?

No, there are no regional variations in stamp duty rates within England. The same Stamp Duty Land Tax (SDLT) thresholds and rates apply uniformly across all regions of England. While property values vary significantly between regions (with London and the South East typically higher), the tax calculation remains the same regardless of location.

Stamp duty changes 2025: what does it mean for you?

The recent stamp duty threshold changes impact most purchasers - from first-time buyers to seasoned homeowners and investors. Here's a clear breakdown of these changes impact you.

Last updated 24 Dec 2025

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Key takeaways

Stamp duty thresholds reverted to pre-September 2022 levels on April 1st, 2025, increasing tax costs for most property buyers

Main residence purchases revert to paying 2% on the portion of the property price between £125,001 - £250,000 (this was 0% under the temporary reliefs)

First-time buyers now face 5% stamp duty on the portion between £300,001-£500,000. If the property price is above £500,000, you cannot claim the relief

Buy-to-let investors pay 7% on the portion of the purchase price £125,001-£250,000 (previously 5% up to £250,000)

April 2025 changes: SDLT

Stamp duty in the UK is changing from April 2025, impacting first-time buyers and existing homeowners. We explore the key changes to stamp duty for all types of buyers, how the thresholds have changed, and how this will impact your purchase.

Whether you're an existing homeowner who may need to pay a bit more or a first-time buyer who has gone from needing to pay no stamp duty, to potentially thousands, we break it all down.

What is stamp duty land tax (SDLT)?

Stamp duty land tax is a lump sum payment you make to the government after completing your property purchase. This tax needs to be paid within 14 days of completing your purchase

Learn more:

Conveyancing fees explained

How much you pay depends on the property purchase price and your buyer status - whether you're an existing homeowner switching main residence, a first-time buyer, or purchasing a second home or buy-to-let property.

You need to pay stamp duty in England when buying a freehold, leasehold, or shared ownership property.

Remember that SDLT only applies to properties in England and properties above thresholds. If the property you're purchasing is in Wales, different rates apply under Land Transaction Tax (LTT). And if you fall below the thresholds, you won’t owe any stamp duty.

Stamp duty changes 2025: what does it mean for you?

The recent stamp duty threshold changes impact most purchasers - from first-time buyers to seasoned homeowners and investors. Here's a clear breakdown of these changes impact you.

April 2025 changes: SDLT

What is stamp duty land tax (SDLT)?

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