PropertyApril 2025 · 4 min read

Stamp Duty Guide for First-Time Buyers 2025

FTB relief, thresholds and SDLT calculations.

First-Time Buyer Relief (from 1 April 2025)

First-time buyers receive SDLT relief:

0% on the first £300,000 for properties up to £500,000

5% on £300,001 to £500,000

No relief on properties over £500,000 (standard rates apply)

Example: £400,000 Property (FTB)

First £300,000 at 0% = £0

£300,001–£400,000 at 5% = £5,000

Total SDLT: £5,000

A standard buyer would pay £10,000 on the same property.

Who Qualifies?

You must never have owned residential property anywhere in the world. All buyers on the transaction must be first-time buyers.

Disclaimer: This guide is for information only and does not constitute tax or financial advice. Tax rules are complex and subject to change. Always seek professional advice for your specific circumstances.