Answers · UK 2025/26
What SDLT relief is available for first-time buyers in 2026?
From April 2025, first-time buyer SDLT relief reverted to the standard nil rate on the first £300,000 (max purchase £500,000), after the temporary £425,000 threshold expired.
Full answer
The temporary SDLT first-time buyer nil-rate threshold of £425,000 (purchases up to £625,000) ended 31 March 2025. From 1 April 2025, first-time buyers pay 0% on the first £300,000 and 5% on £300,001-£500,000 (maximum purchase price for relief). Purchases over £500,000 get no FTB relief. To qualify, you must never have owned a home anywhere globally, even jointly. For shared ownership, FTB relief applies to the first transaction.
This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.