Stamp Duty Land Tax in England and Northern Ireland can add tens of thousands of pounds to a property purchase. But the system includes legitimate reliefs and planning opportunities that many buyers overlook.\n\nCurrent Rates — The standard residential rates from April 2025 are: 0% on the first 125,000, 2% on the next 125,000, 5% on the next 675,000, 10% on the next 575,000, and 12% above 1.5 million. First-time buyer relief raises the nil-rate band to 300,000 on purchases up to 500,000. Scotland uses LBTT and Wales uses LTT with different bands.\n\nThe Additional Property Surcharge — Buyers who already own another residential property pay a 5% surcharge on top of every band (increased from 3% in October 2024). This applies even if the other property is overseas, inherited, or held in a company.\n\nGetting the Surcharge Refunded — If you buy a new main residence before selling your old one, you pay the surcharge upfront but can claim a refund if the old property sells within 36 months. The refund is not automatic — you must actively claim it from HMRC.\n\nMultiple Dwellings Relief Abolished — MDR, which allowed lower rates on multi-dwelling purchases, was abolished from 1 June 2024. This particularly affects buyers of properties with annexes or portfolios purchased in a single deal.\n\nTransfer Between Spouses — Transfers between married couples or civil partners are exempt from stamp duty, even with a mortgage involved. Useful for ownership restructuring.\n\nCompany Purchases — Properties purchased by companies for over 500,000 attract a flat 17% SDLT rate, making company purchases of high-value residential property expensive on stamp duty alone.\n\nPractical Tips — Ensure first-time buyer relief is claimed. Understand the surcharge applies to the whole transaction if either buyer owns property. Time simultaneous transactions carefully. Take advice on properties with annexes post-MDR abolition.