What is Stamp Duty Land Tax?

 

Stamp Duty Land Tax (SDLT), often simply referred to as stamp duty, is a tax paid by the buyer on the purchase of land or property. It is charged as a percentage of the purchase price. The threshold at which SDLT kicks in, and the precise percentage charged, varies depending on whether it is residential or non-residential and who is buying the property. For example, first-time buyers enjoy a higher threshold for SDLT, a measure introduced to reduce the obstacles for those trying to get onto the property ladder.

 

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