Home mover
£5,500
1.8% of the price
Stamp Duty on a £310,000 Property in England & Northern Ireland (2026)
£5,500
Stamp Duty Land Tax (SDLT) on a £310,000 property for a home mover or single-property buyer. Effective rate 1.8%. Source: HMRC.
First-time buyer
£500
Saves £5,000
Additional property
£21,000
£15,500 more than a home mover
Non-UK resident
£11,700
£6,200 surcharge
How the £5,500 is built up
| Portion of the price | Rate | Amount in band | Tax |
|---|---|---|---|
| £0 to £125,000 | 0% | £125,000 | £0 |
| £125,000 to £250,000 | 2% | £125,000 | £2,500 |
| £250,000 to £310,000 | 5% | £60,000 | £3,000 |
| Total | £5,500 | ||
What each type of buyer pays
| Buyer | Tax | Effective rate | Why |
|---|---|---|---|
| Home mover or only property | £5,500 | 1.8% | Standard rates |
| First-time buyer | £500 | 0.2% | Relief rates apply |
| Additional property or second home | £21,000 | 6.8% | Higher-rate table |
| Non-UK resident, home mover | £11,700 | 3.8% | Adds 2 percentage points to every band |
Work out a different price
£5,500
SDLT on a £310,000 property in England & Northern Ireland. That is an effective rate of 1.8%.
The same property in the other UK nations
| Nation | Tax | Home mover pays | Difference |
|---|---|---|---|
| England & Northern Ireland | SDLT | £5,500 | - |
| Scotland | LBTT | £5,100 | −400 |
| Wales | LTT | £5,100 | −400 |
Full £310,000 comparison across England, Scotland and Wales, for every buyer type
Common questions
How much stamp duty do I pay on a £310,000 property in England & Northern Ireland?
£5,500 if you are a home mover or this is your only property. A first-time buyer pays £500. An additional property or second home costs £21,000.
What is the tax called in England & Northern Ireland?
Stamp Duty Land Tax (SDLT), collected by HM Revenue & Customs. People commonly call all of the UK's property purchase taxes "stamp duty", but England & Northern Ireland uses SDLT.
Why is the additional property figure so much higher?
England & Northern Ireland applies a separate higher-rate table to additional properties, charging more in every band. It applies where the price is £40,000 or more.
Source: HMRC. Rates effective from 1 April 2025, verified 9 August 2026. Figures are computed from the published rate tables and checked against HMRC’s own calculator.