Stamp Duty Reliefs & Exemptions
You may be able to reduce or eliminate your stamp duty bill. Reliefs can save thousands of pounds, but they must be claimed correctly and on time. Find out which apply to you.
Available Reliefs
Each relief has specific eligibility rules, time limits, and claim procedures. Select a relief to read the full guide with worked examples.
Surcharge Refund (36 Month Rule)
Claim back the 5% surcharge if you sell your previous main residence within 36 months of buying a new one.
Multiple Dwellings Relief (MDR)
Reduced rates when buying multiple residential properties in a single transaction. Tax is calculated on average property value.
Replacement Main Residence
Avoid paying the 5% surcharge altogether if you're replacing your main home and selling the old one.
First-Time Buyer Relief Guides
Detailed guides covering every aspect of first-time buyer stamp duty relief, from eligibility rules to the claiming process.
FTB Eligibility Criteria
Who qualifies as a first-time buyer and how HMRC determines eligibility
Partial Relief: £300k to £500k
Step-by-step calculations showing how partial relief reduces your bill
How to Claim FTB Relief
Relief code 32, solicitor role, SDLT return process, and 14-day deadline
Disqualification Reasons
Inherited property, overseas ownership, joint purchase traps, and more
MDR Resources
Abolished June 2024Multiple Dwellings Relief was abolished on 1 June 2024. These guides cover historical rules, transitional provisions, and HMRC case law for reference.
MDR Complete Guide
Full overview of the abolished Multiple Dwellings Relief
MDR Eligibility and Calculation
How eligibility was determined and the average price method
Annexes and Granny Flats
When subsidiary dwellings qualified as separate units
Portfolio Purchases
Bulk acquisition benefits and post-abolition alternatives
MDR Filing Procedure
Historical claim process and transitional provisions
HMRC Challenges and Case Law
How HMRC challenged MDR claims and key tribunal decisions
Other Reliefs and Exemptions
Specialist reliefs for corporate buyers, charities, housing associations, and other specific transaction types.
Registered Social Landlord Relief
Housing association SDLT exemptions for social housing
Charitable Purchase Exemption
SDLT rules for registered charity buyers
Compulsory Purchase Relief
CPO stamp duty treatment and compensation rules
Group Relief for Companies
Corporate intra-group transfer exemptions
Reconstruction and Acquisition Relief
Company reorganisation SDLT treatment
Zero Carbon Home Relief (Expired)
Historical relief for zero-carbon homes (2007 to 2012)
Refund Claim Guides
Everything you need to know about claiming stamp duty refunds, from the 36-month rule to appealing rejected claims.
Refund Complete Guide
Full overview of all stamp duty refund types
The 36-Month Rule
Selling your previous home within 3 years to reclaim the surcharge
Refund Claim Process
Step-by-step HMRC guide with documents and timelines
Calculation Examples
Worked refund scenarios at different property prices
Late Claims
Options when you have missed the refund deadline
Rejection Appeals
Disputing HMRC refund decisions through review and tribunal
How Much Could You Save?
The right relief can make a significant difference to your total purchase cost. Here are three common scenarios showing the potential savings at different price points.
| Scenario | Without Relief | With Relief | Saving |
|---|---|---|---|
First-time buyer at £400,000 FTB Relief | £7,500 | £5,000 | £2,500 |
Home mover with 36-month refund at £500,000 36-Month Refund | £37,500 (with surcharge) | £12,500 (surcharge reclaimed) | £25,000 |
Replacement main residence at £600,000 Main Residence Replacement | £47,500 (with surcharge) | £17,500 (no surcharge) | £30,000 |
How to Claim a Relief
Most reliefs are claimed by your solicitor on the SDLT1 return. Refund claims require a separate process after the qualifying event (e.g. sale of previous home).
Identify your relief
Determine which relief applies to your transaction. FTB relief and replacement main residence rules must be claimed at the point of purchase on the SDLT return.
File your SDLT return correctly
Your solicitor should tick the appropriate relief boxes on the SDLT1 form when filing. If the wrong relief is claimed or missed, an amendment is needed.
For refund claims (36-month rule)
After selling your previous main residence, submit form SDLT-C to HMRC within 12 months of the sale. Include the SDLT UTR and evidence of sale.
Receive your refund or reduced bill
HMRC processes refund claims within 15 working days. The refund is paid to the solicitor's client account and returned to you.
Common Mistakes to Avoid
Relief claims that go wrong can be costly or irreversible. These are the most frequent errors buyers and their solicitors make.
Missing the 36-month window
You have exactly 36 months from buying your new home to sell the old one. Miss this and the surcharge is non-refundable. HMRC rarely makes exceptions.
Claiming FTB relief when ineligible
If you (or a joint buyer) have ever owned property anywhere in the world, you do not qualify for FTB relief. Foreign property ownership counts.
Assuming MDR still exists
Multiple Dwellings Relief was abolished on 1 June 2024 for new transactions. Purchases of multiple dwellings after this date use standard rates.
Not amending the SDLT return
If your solicitor missed a relief at filing, you can amend the return within 12 months of the filing deadline. After that, the relief is lost.
Full Exemptions
Some transactions are completely exempt from stamp duty. No SDLT return is required in most cases.
Properties under £40,000
No stamp duty on properties priced below £40,000
Transfer on death
Property inherited through a will is exempt from stamp duty
Divorce transfers
Property transferred under a court order during divorce is exempt
Deed of variation
Redirecting inherited property within 2 years is exempt
Charity purchases
Registered charities are exempt when buying for charitable purposes
Housing association purchases
Registered social landlords may be exempt from SDLT on qualifying transactions
Note on exemptions: Even when no SDLT is due, a return may still be required. Your solicitor will advise whether a nil return is necessary.
Check Your Stamp Duty with Reliefs Applied
Our calculator automatically applies first-time buyer relief, surcharge rules, and replacement residence logic for your specific situation.
Calculate With Reliefs