United Kingdom Edition

Buyer-type calculator

First-Time Buyer Stamp Duty Calculator 2025 - 26

Use this first time buyer stamp duty calculator to estimate SDLT after the April 2025 threshold reset. The default example is a £350,000 first home in England & NI, where relief still applies but only to the first £300,000. The page also explains Scotland's narrower LBTT first-time buyer relief and Wales's lack of a dedicated first-time buyer LTT relief.

In short

First-time buyers in England & Northern Ireland pay no SDLT on the first £300,000 of an eligible home and 5% on the portion from £300,001 to £500,000. If the price is above £500,000, first-time buyer relief does not apply and standard SDLT rates are charged on the full price.

First time buyer stamp duty calculator: default settings

The page should open with England & NI selected, First-Time Buyer selected, and £350,000 entered as the price. A jurisdiction switcher should remain visible because users search 'first time buyer stamp duty calculator UK' even though relief rules are different in Scotland and Wales. The calculator should display a prominent warning when Wales is selected because there is no first-time buyer LTT relief.

Show a threshold banner above the calculator: 'England & NI first-time buyer thresholds changed on 1 April 2025.'

Post-April-2025 first-time buyer threshold changes

The biggest content opportunity on this page is explaining who got caught by the threshold reset. Between 23 September 2022 and 31 March 2025, first-time buyers had a temporary nil-rate band up to £425,000 and could claim relief on homes up to £625,000. From 1 April 2025, the nil-rate band reverted to £300,000 and the upper eligibility limit reverted to £500,000.

Period0% first-time buyer bandUpper property value limitWho was caught by the change
23 September 2022 - 31 March 2025Up to £425,000£625,000Buyers between £500,001 and £625,000 could still claim partial relief.
From 1 April 2025Up to £300,000£500,000Buyers above £500,000 receive no relief; buyers £300,001 - £500,000 pay more than before.

This section should internally link to /stamp-duty-changes-2025.

First-time buyer relief by jurisdiction

First-time buyer relief is not harmonised across the UK. England & NI have a specific SDLT relief. Scotland provides a smaller LBTT relief by increasing the nil-rate band to £175,000, producing a maximum saving of £600. Wales does not offer a dedicated first-time buyer LTT relief.

JurisdictionRelief available?Relief ruleCalculator warning
England & Northern IrelandYes0% to £300,000; 5% from £300,001 to £500,000; no relief above £500,000Show upper-limit warning when price exceeds £500,000.
ScotlandYesNil-rate band increased from £145,000 to £175,000; maximum saving £600Label output as LBTT, not SDLT.
WalesNoNo dedicated first-time buyer LTT reliefShow amber warning: Wales has no FTB relief.

Always verify with HMRC, Revenue Scotland or the Welsh Revenue Authority before committing to a transaction.

Worked example: England £250,000 first-time buyer

An eligible first-time buyer purchasing at £250,000 in England & NI pays £0 SDLT. The full purchase price is within the £300,000 first-time buyer nil-rate band.

This is the cleanest featured-snippet example for buyers below the threshold.

Worked example: England £350,000 first-time buyer

At the default price of £350,000, an eligible first-time buyer pays £2,500 SDLT. The first £300,000 is tax-free under relief and the remaining £50,000 is charged at 5%.

BandCalculationTax due
First-time buyer nil-rate band0% on £300,000£0
Amount above £300,0005% on £50,000£2,500
Total SDLT£0 + £2,500£2,500

This default example directly matches the page's calculator pre-set.

Worked example: England £500,000 first-time buyer

£500,000 is the last eligible price point for first-time buyer SDLT relief. The buyer pays £10,000: 0% on £300,000 and 5% on the remaining £200,000.

Use this to answer 'what is the maximum first-time buyer stamp duty relief price?'

Worked example: England £550,000 first-time buyer

A £550,000 purchase is above the £500,000 relief limit, so first-time buyer relief does not apply. Standard SDLT is charged on the full price, producing a tax bill of £17,500.

This is the page's most important warning example: above £500,000, relief drops away entirely.

Worked example: Scotland £200,000 first-time buyer

A Scottish first-time buyer purchasing at £200,000 pays £500 LBTT. The relief raises the nil-rate band to £175,000, so £25,000 is taxed at 2%.

The common mistake is to say £200,000 is fully covered by Scottish relief. It is not; the relief only raises the nil band to £175,000.

Joint purchase, previous ownership and inherited property rules

The eligibility rules are as important as the rates. For England & NI first-time buyer relief, all buyers must be first-time buyers and must intend to occupy the property as their only or main residence. Previous ownership anywhere in the world normally prevents relief. Inheriting a dwelling can also affect status because the test is ownership, not whether the buyer bought the property with a mortgage.

Add a calculator warning: 'If any joint buyer has ever owned a residential property, select Standard buyer instead.'

Wales warning: no first-time buyer LTT relief

When the user selects Wales, the interface should switch from a relief calculator to a standard LTT calculator and show an amber warning. Wales has generous main residential bands at lower prices compared with some SDLT scenarios, but it does not provide a separate first-time buyer relief. Do not show a 'first-time buyer saving' in Wales.

Amber warning copy: 'Wales has no separate first-time buyer relief. Your result uses main residential LTT rates.'

Check whether first-time buyer relief still applies after the April 2025 threshold reset.

Calculate My Stamp Duty →

Frequently Asked Questions

A first-time buyer in England & NI pays £2,500 SDLT on a £350,000 home if they qualify for relief. The first £300,000 is taxed at 0%, and the remaining £50,000 is taxed at 5%.

A first-time buyer in England & NI pays £17,500 SDLT on a £550,000 home because the property is above the £500,000 relief limit. The whole transaction is taxed at standard residential SDLT rates, not first-time buyer rates.

From 1 April 2025, the first-time buyer nil-rate threshold in England & NI reverted to £300,000 and the maximum eligible property price reverted to £500,000. Before that date, the temporary nil-rate band was £425,000 and the upper eligibility limit was £625,000.

Yes, all joint buyers must be first-time buyers to claim first-time buyer SDLT relief. If one buyer has owned a residential property before, the purchase normally loses the relief for the whole transaction.

Yes, previous ownership anywhere in the world can affect first-time buyer status. A buyer who has owned a home outside the UK is normally not treated as a first-time buyer for SDLT relief.

Yes, inheriting a residential property can affect first-time buyer status because the test is whether you have previously owned a dwelling. Buyers who inherited a property should check the position before assuming they qualify.

No, Wales does not have a separate first-time buyer LTT relief. Welsh buyers use the main residential LTT bands, although the Welsh nil-rate band may still produce no tax at lower prices.

A Scottish first-time buyer pays £500 LBTT on a £200,000 home. First-time buyer relief raises the nil-rate band to £175,000, so only £25,000 is taxed at 2%.

First-time buyer SDLT relief is intended for buyers who will occupy the property as their only or main residence. A purchase intended purely as a buy-to-let will usually not qualify for the relief.

A non-UK resident may be able to claim first-time buyer relief if they meet the relief conditions, but the 2% non-resident SDLT surcharge can still apply. The calculator should show this as a separate buyer-status overlay.

Related stamp duty pages