Domesday Live

Stamp duty on homes: how the rate has changed

Property and wealth. Stamp duty land tax is paid by the buyer. Before December 2014 the rate for a price band applied to the whole price, so a small rise in price could cause a big jump in tax. Now each band's rate applies only to the slice of the price inside it. The lines show the main rates for homes bought to live in. Scotland and Wales have their own taxes.

Worth knowing

• Stamp duty land tax replaced the old stamp duty on land in December 2003. Before then the figures are from HMRC's table of stamp duty on land and buildings.
• The temporary holidays in 1991, 2008 and 2020 raised the threshold for a few months. In England the threshold fell back from £250,000 to £125,000 on 1 April 2025.
• Buyers who do not live in the UK have paid a 2% surcharge since April 2021.