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Where relief is available the rates of SDLT applicable are:

路聽聽聽聽聽聽聽0% on the first 拢300,000 of the purchase price, and

路聽聽聽聽聽聽聽5% on the amount above 拢300,000 up to 拢500,000.

For example, the tax due on the purchase of a dwelling by a first-time buyer for 拢450,000 would be 拢7,500. That is calculated as follows:

On the first 拢300,000 of the purchase price at a rate of 0% = 拢0

On the remaining 拢150,000 of the purchase price at a rate of 5% = 拢7,500

For property purchased from 23 September 2022 to 31 March 2025, where relief was available the rates of SDLT applicable were:

路聽聽聽聽聽聽聽0% on the first 拢425,000 of the purchase price, and

路聽聽聽聽聽聽聽5% on the amount above 拢425,000 up to 拢625,000.