Does Northern Ireland have its own stamp duty or does SDLT apply when I buy a home there?

Full answer

Northern Ireland does not have its own devolved property transaction tax. When you buy a home there you pay Stamp Duty Land Tax (SDLT), the same tax administered by HMRC that applies in England. Only Scotland (Land and Buildings Transaction Tax, LBTT) and Wales (Land Transaction Tax, LTT) have replaced SDLT with their own systems; Northern Ireland and England remain on SDLT. For 2026/27 the standard residential SDLT bands are: 0% on the first £125,000, 2% on £125,000–£250,000, 5% on £250,000–£925,000, 10% on £925,000–£1.5m, and 12% above £1.5m. SDLT is charged on a slice basis, so each band applies only to the portion of the price within it. For example, a £300,000 home costs nothing on the first £125,000, £2,500 on the next £125,000 (at 2%), and £2,500 on the final £50,000 (at 5%), giving £5,000 total. First-time buyers in Northern Ireland qualify for the same relief as in England: 0% up to £300,000, then 5% on the portion from £300,000 to £500,000. The relief is withdrawn entirely if the price exceeds £500,000. This relief does not exist in Wales under LTT. If you are buying an additional property or a buy-to-let, the higher rates for additional dwellings add a surcharge to each band. Non-UK residents may also face an extra 2% surcharge. You must file an SDLT return and pay within 14 days of completion, normally handled by your solicitor or conveyancer. Use a stamp duty calculator to confirm your exact liability before you complete.

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