Home mover
£17,000
3.1% of the price
Stamp Duty on a £540,000 Property in England & Northern Ireland (2026)
£17,000
Stamp Duty Land Tax (SDLT) on a £540,000 property for a home mover or single-property buyer. Effective rate 3.1%. Source: HMRC.
First-time buyer
£17,000
No relief at this price
Additional property
£44,000
£27,000 more than a home mover
Non-UK resident
£27,800
£10,800 surcharge
How the £17,000 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 £540,000 | 5% | £290,000 | £14,500 |
| Total | £17,000 | ||
What each type of buyer pays
| Buyer | Tax | Effective rate | Why |
|---|---|---|---|
| Home mover or only property | £17,000 | 3.1% | Standard rates |
| First-time buyer | £17,000 | 3.1% | Relief withdrawn above £500,000 |
| Additional property or second home | £44,000 | 8.1% | Higher-rate table |
| Non-UK resident, home mover | £27,800 | 5.1% | Adds 2 percentage points to every band |
Work out a different price
£17,000
SDLT on a £540,000 property in England & Northern Ireland. That is an effective rate of 3.1%.
The same property in the other UK nations
| Nation | Tax | Home mover pays | Difference |
|---|---|---|---|
| England & Northern Ireland | SDLT | £17,000 | - |
| Scotland | LBTT | £27,350 | +10,350 |
| Wales | LTT | £21,000 | +4,000 |
Full £540,000 comparison across England, Scotland and Wales, for every buyer type
Common questions
How much stamp duty do I pay on a £540,000 property in England & Northern Ireland?
£17,000 if you are a home mover or this is your only property. A first-time buyer pays £17,000. An additional property or second home costs £44,000.
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.