Buyer Type Identifier
Answer a few questions to find out which stamp duty category applies to you. Your buyer type determines which rates you pay — the difference can be thousands of pounds.
Takes about 60 seconds · Last verified: March 2026
Key Takeaways
- •Your SDLT buyer type depends on your ownership history, property price, residency, and purchase structure.
- •First-time buyers pay 0% on the first £300,000 and 5% on £300k–£500k — saving up to £5,000 vs standard rates.
- •The additional property surcharge (5%) applies if you will own two or more residential properties worth £40,000+ each after purchase.
- •Non-UK residents face an extra 2% surcharge on top of standard (or additional property) rates.
- •HMRC counts worldwide property ownership — a flat in Spain counts the same as one in London.
In this article
How to Use This Tool
- 1Start the questionnaire by answering whether you have previously owned property anywhere in the world.
- 2Answer each follow-up question honestly — your buyer type depends on accurate answers.
- 3The tool branches based on your answers. Not everyone sees the same questions.
- 4View your buyer type result with applicable rates and a link to the right calculator.
- 5If unsure about any question, read the explanation shown below it.
Buyer Type Identifier
Question 1Have you ever owned a residential property anywhere in the world?
This includes properties you currently own, have previously owned, or inherited. Worldwide ownership counts, not just UK property.
Understanding Your Results
The tool identifies one of five buyer types, each with distinct SDLT rates. Understanding the difference between them helps you budget accurately and choose the right calculator.
| Buyer Type | Surcharge | Best Calculator |
|---|---|---|
| First-Time Buyer | None — reduced rates | FTB Calculator |
| Standard Buyer | None | Main Calculator |
| Additional Property | +5% on all bands | Second Home Calculator |
| Non-Resident Additional | +5% + 2% on all bands | Non-Resident Calculator |
| Corporate Buyer | Flat 17% (over £500k) | Company Calculator |
UK Buyer Types Explained
First-Time Buyer
A first-time buyer has never owned residential property anywhere in the world, intends to occupy the property as their main home, and is purchasing for £500,000 or less. In a joint purchase, all buyers must meet these criteria. FTB relief means 0% on the first £300,000 and 5% on the portion from £300,001 to £500,000.
Standard Buyer
A standard buyer has previously owned property but will own only one residential property after completion — either because they do not currently own, or because they are selling their current home simultaneously. Standard rates apply: 0%, 2%, 5%, 10%, and 12% on successive bands.
Additional Property Buyer
An additional property buyer will own two or more residential properties (each worth £40,000+) after completion. This includes buy-to-let investors, second home buyers, and those buying before selling their current home. A 5% surcharge applies to every band, with a minimum effective rate of 5%.
Non-Resident Buyer
Non-UK residents — those who have spent fewer than 183 days in the UK in the 12 months before purchase — pay an additional 2% surcharge. This stacks on top of standard rates (or additional property rates if applicable), making the total surcharge 7% in the worst case.
Corporate Buyer
Limited companies and other corporate bodies purchasing residential property above £500,000 pay a flat 17% SDLT rate on the entire purchase price. For properties at or below £500,000, companies pay standard rates plus the 5% surcharge. ATED (Annual Tax on Enveloped Dwellings) may also apply.
Common Classification Mistakes
Thinking FTB status depends on deposit source
FTB status depends only on ownership history. Whether the deposit comes from family, savings, or a gift makes no difference. What matters is whether you (and any co-buyers) have previously owned residential property.
Forgetting inherited property counts
Inherited property counts toward previous ownership for FTB relief purposes (unless the share is under 50% and within 3 years of inheritance for surcharge purposes). Many people overlook a small inherited share when assessing their status.
Joint buyers: one previous owner disqualifies both
FTB relief requires all buyers in a joint purchase to be first-time buyers. If your co-buyer owned a property five years ago, neither of you qualifies — even if you have never owned anything.
Married couples: spouse's properties count
For the additional dwelling surcharge, married couples and civil partners are treated as one unit. If your spouse owns a flat and you jointly buy a house, you will pay the surcharge — even if only one of you is on the new mortgage.
Assuming "replacing" main home means no surcharge
The replacement main residence exemption only applies if the sale of your previous home completes on or before the new purchase completes. If there is any gap (buying first, selling later), you pay the surcharge at purchase and claim a refund within 36 months of selling.
Example Scenarios
1. First-time buyer, joint purchase with partner who owned 5 years ago
The partner's ownership history disqualifies both buyers from FTB relief. Standard rates apply to the full purchase price.
2. Owns current home, buying second as BTL, keeping both
Will own two properties after completion. The 5% surcharge applies to all bands. On a £250,000 BTL purchase, total SDLT would be £12,500 (vs £2,500 at standard rates).
3. Inherited 30% of grandmother's house 2 years ago, buying own first home
Inherited share is under 50% and within 3 years — excluded from the additional dwelling count. No previous purchase ownership means FTB relief applies if the property is £500,000 or less.
4. UK expat returning after 2 years abroad, owns no UK property
Has spent fewer than 183 days in the UK in the past 12 months, so the 2% non-resident surcharge applies. Owns no other property, so no additional dwelling surcharge. Total extra cost: 2% on all bands.
Frequently Asked Questions
I inherited a property — am I still a first-time buyer?
It depends on the share and timing. If you inherited less than 50% and it was within the last 3 years, the inherited share is excluded from the additional property count. However, for FTB relief purposes, any previous ownership (including inherited) may disqualify you. HMRC treats inherited property differently for the surcharge and for FTB relief.
My partner owns a property but I do not — can I claim FTB relief?
Only if buying alone, not jointly. If you buy jointly with someone who has previously owned property, neither of you qualifies for FTB relief. If you buy in your name only, you may qualify — but if you are married or civil partners, your spouse's property counts against you for the additional dwelling surcharge.
Does owning property abroad affect my UK stamp duty?
Yes. HMRC considers worldwide property ownership. If you own a residential property in another country, you are not a first-time buyer for FTB relief purposes, and the property counts toward the additional dwelling surcharge.
I am selling my home and buying a new one on the same day — which type am I?
If you complete the sale and purchase on the same day (common in chains), you are a standard buyer replacing your main residence. The surcharge does not apply because you will not own two properties simultaneously after completion.
What if I am unsure whether I qualify as a first-time buyer?
If in doubt, use standard rates when budgeting — this ensures you have enough funds. Your solicitor will confirm your buyer type during conveyancing. If you do qualify for FTB relief and have overpaid, you can claim the difference back.
Emma Richardson, MRICS
Chartered Surveyor & Property Tax Specialist
Emma Richardson is a RICS-qualified Chartered Surveyor with over 12 years of experience in UK property taxation. She founded Stamp Duty Calculator to help buyers understand the complex world of property transaction taxes.