Stamp Duty Land Tax (SDLT) is payable when you purchase a property above a certain value.
The amounts payable can be quite significant so it is essential that you factor this into your budget when purchasing a property. The rates of tax applied depend on where you are buying in the UK, whether you are a first time buyer and how many properties you own.
In England and Northern Ireland it’s called Stamp Duty Land Tax and is customarily payable for purchases above £125,000, though currently first time buyers are exempt for properties up to £300,000
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