Home mover
£6,000
1.9% of the price
Stamp Duty on a £320,000 Property in England & Northern Ireland (2026)
£6,000
Stamp Duty Land Tax (SDLT) on a £320,000 property for a home mover or single-property buyer. Effective rate 1.9%. Source: HMRC.
First-time buyer
£1,000
Saves £5,000
Additional property
£22,000
£16,000 more than a home mover
Non-UK resident
£12,400
£6,400 surcharge
How the £6,000 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 £320,000 | 5% | £70,000 | £3,500 |
| Total | £6,000 | ||
What each type of buyer pays
| Buyer | Tax | Effective rate | Why |
|---|---|---|---|
| Home mover or only property | £6,000 | 1.9% | Standard rates |
| First-time buyer | £1,000 | 0.3% | Relief rates apply |
| Additional property or second home | £22,000 | 6.9% | Higher-rate table |
| Non-UK resident, home mover | £12,400 | 3.9% | Adds 2 percentage points to every band |
Work out a different price
£6,000
SDLT on a £320,000 property in England & Northern Ireland. That is an effective rate of 1.9%.
The same property in the other UK nations
| Nation | Tax | Home mover pays | Difference |
|---|---|---|---|
| England & Northern Ireland | SDLT | £6,000 | - |
| Scotland | LBTT | £5,600 | −400 |
| Wales | LTT | £5,700 | −300 |
Full £320,000 comparison across England, Scotland and Wales, for every buyer type
Common questions
How much stamp duty do I pay on a £320,000 property in England & Northern Ireland?
£6,000 if you are a home mover or this is your only property. A first-time buyer pays £1,000. An additional property or second home costs £22,000.
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.