SDLT on £300,000 in England & Northern Ireland
Home Mover · Mid-market · 2025-26 & 2026-27 rates
2025-26 stamp duty bill
£5,000
Effective rate: 1.67%
SDLT on a £300,000 property as a home mover in England & Northern Ireland is £5,000 for the 2025-26 tax year (effective rate 1.67%). The same purchase in 2026-27 is also £5,000 — bands and rates are unchanged year-on-year.
Band-by-band breakdown (England & Northern Ireland, 2025-26)
| Band | Taxable in this band | Rate | Tax |
|---|---|---|---|
| £0 – £125,000 | £125,000 | 0.00% | £0 |
| £125,001 – £250,000 | £125,000 | 2.0% | £2,500 |
| £250,001 – £925,000 | £50,000 | 5.0% | £2,500 |
| Total SDLT due | £5,000 | ||
Same purchase in the other UK jurisdictions
A £300,000 purchase by a home mover costs different amounts depending on where the property sits — each jurisdiction sets its own bands.
| Jurisdiction | Tax | Total due | Effective rate |
|---|---|---|---|
| England & Northern Ireland (this page) | SDLT | £5,000 | 1.67% |
| Scotland | LBTT | £4,600 | 1.53% |
| Wales | LTT | £4,500 | 1.50% |
Different buyer type at £300,000
2026-27 rates
For 2026-27 the bands published by HMRC, Revenue Scotland, and the Welsh Revenue Authority are unchanged from 2025-26. The same £300,000 purchase as a home mover in England & Northern Ireland costs £5,000 in 2026-27 — identical to 2025-26 (subject to any future Budget changes).
Run your own scenario
Different price, different buyer type, or completing in a different tax year? The interactive Stamp Duty Calculator handles SDLT, LBTT, and LTT with full FTB and surcharge logic. Buying with a mortgage? Pair with the Relocation Calculator for total moving costs.
Frequently asked questions
How much SDLT do you pay on a £300,000 property in England & Northern Ireland as a home mover?
For 2025-26, SDLT on a £300,000 property in England & Northern Ireland as a home mover is £5,000 — an effective rate of 1.67% on the purchase price. For 2026-27 the figure is £5,000. The breakdown by band is shown in the table on this page.
How does SDLT on £300,000 compare across the UK?
At £300,000 for a home mover, the same purchase costs £4,600 in Scotland, £4,500 in Wales. England & Northern Ireland's figure is £5,000. Differences come from the band thresholds and rates set by HMRC (England & NI), Revenue Scotland (LBTT), and the Welsh Revenue Authority (LTT).
Are these SDLT rates the same in 2026-27?
Yes — for 2026-27 the bands and rates published by HMRC, Revenue Scotland, and the Welsh Revenue Authority are unchanged from 2025-26. The SDLT on £300,000 as a home mover in England & Northern Ireland for 2026-27 is therefore £5,000, identical to the 2025-26 figure (subject to any future Budget changes).
Do first-time buyers pay any stamp duty on £300,000 in England?
First-time buyers in England pay £0 SDLT on a £300,000 property — the FTB nil-rate band runs from £0 to £300,000. Home movers pay the standard rates: 0% to £125,000, 2% to £250,000, then 5% on the slice from £250,001 to £300,000.
Related Calculators
Mortgage Calculator
UK mortgage repayments with stamp duty, deposit, and total interest over the term.
First-Time Buyer Stamp Duty Calculator
FTB SDLT/LBTT/LTT — England £0–£300k relief with £500k cliff, Scotland £175k uncapped, Wales no relief.
Buy-to-Let & Second Home Stamp Duty Calculator
Additional-property surcharge: 5% England (Oct 2024), 8% Scotland ADS (Dec 2024), 5% Wales.