Home mover
£12,000
2.7% of the price
Stamp Duty on a £440,000 Property in England & Northern Ireland (2026)
£12,000
Stamp Duty Land Tax (SDLT) on a £440,000 property for a home mover or single-property buyer. Effective rate 2.7%. Source: HMRC.
First-time buyer
£7,000
Saves £5,000
Additional property
£34,000
£22,000 more than a home mover
Non-UK resident
£20,800
£8,800 surcharge
How the £12,000 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 £440,000 | 5% | £190,000 | £9,500 |
| Total | £12,000 | ||
What each type of buyer pays
| Buyer | Tax | Effective rate | Why |
|---|---|---|---|
| Home mover or only property | £12,000 | 2.7% | Standard rates |
| First-time buyer | £7,000 | 1.6% | Relief rates apply |
| Additional property or second home | £34,000 | 7.7% | Higher-rate table |
| Non-UK resident, home mover | £20,800 | 4.7% | Adds 2 percentage points to every band |
Work out a different price
£12,000
SDLT on a £440,000 property in England & Northern Ireland. That is an effective rate of 2.7%.
The same property in the other UK nations
| Nation | Tax | Home mover pays | Difference |
|---|---|---|---|
| England & Northern Ireland | SDLT | £12,000 | - |
| Scotland | LBTT | £17,350 | +5,350 |
| Wales | LTT | £13,500 | +1,500 |
Full £440,000 comparison across England, Scotland and Wales, for every buyer type
Common questions
How much stamp duty do I pay on a £440,000 property in England & Northern Ireland?
£12,000 if you are a home mover or this is your only property. A first-time buyer pays £7,000. An additional property or second home costs £34,000.
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.