Home mover
£10,000
2.5% of the price
Stamp Duty on a £400,000 Property in England & Northern Ireland (2026)
£10,000
Stamp Duty Land Tax (SDLT) on a £400,000 property for a home mover or single-property buyer. Effective rate 2.5%. Source: HMRC.
First-time buyer
£5,000
Saves £5,000
Additional property
£30,000
£20,000 more than a home mover
Non-UK resident
£18,000
£8,000 surcharge
How the £10,000 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 £400,000 | 5% | £150,000 | £7,500 |
| Total | £10,000 | ||
What each type of buyer pays
| Buyer | Tax | Effective rate | Why |
|---|---|---|---|
| Home mover or only property | £10,000 | 2.5% | Standard rates |
| First-time buyer | £5,000 | 1.3% | Relief rates apply |
| Additional property or second home | £30,000 | 7.5% | Higher-rate table |
| Non-UK resident, home mover | £18,000 | 4.5% | Adds 2 percentage points to every band |
Work out a different price
£10,000
SDLT on a £400,000 property in England & Northern Ireland. That is an effective rate of 2.5%.
The same property in the other UK nations
| Nation | Tax | Home mover pays | Difference |
|---|---|---|---|
| England & Northern Ireland | SDLT | £10,000 | - |
| Scotland | LBTT | £13,350 | +3,350 |
| Wales | LTT | £10,500 | +500 |
Full £400,000 comparison across England, Scotland and Wales, for every buyer type
Common questions
How much stamp duty do I pay on a £400,000 property in England & Northern Ireland?
£10,000 if you are a home mover or this is your only property. A first-time buyer pays £5,000. An additional property or second home costs £30,000.
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.