If you’re buying your first home
You can claim a discount (relief) if the property you buy is your first home. You’re eligible if you and anyone else you’re buying with are first-time buyers.
You’ll pay:

• no SDLT up to £300,000
• 5% SDLT on the portion from £300,001 to £500,000

Higher rates for additional properties
You’ll usually have to pay 5% on top of SDLT rates if buying a new residential property means you’ll own more than one.

If you’re replacing your main residence
You will not pay the extra 5% SDLT if both of the following apply:

• the property you’re buying is replacing your main residence
• your previous main residence was sold within 36 months of completing your new purchase

If you have not sold your main residence on the day you complete your new purchase, you’ll have to pay higher rates. This is because you own 2 properties.

Rates if you’re not a UK resident
If you’re not present in the UK for at least 183 days (6 months) during the 12 months before your purchase you are ‘not a UK resident’ for the purposes of SDLT.

You’ll usually pay a 2% surcharge if you’re buying a residential property in England or Northern Ireland.

You may not have to pay a surcharge on certain properties, transactions or if you’re a particular type of buyer.

For further information, you can visit the government website on the following link:
https://www.gov.uk/stamp-duty-land-tax/residential-property-rates