The SDLT ‘holiday’ rates for residential property purchases has been extended to 30 September 2021, however, new rates apply to purchases which complete between 1 July 2021 – 30 September 2021.
The temporary rates from 1 July 20201 – 30 September 2021 are:
| Property value | SDLT rate |
| Up to £250,000 | 0% |
| The next £675,000 | 5% |
| The next £575,000 | 10% |
| The remaining amount above £1.5m | 12% |
Residential reliefs such as Multiple Dwellings Relief (“MDR”) are available during this period. Please click here for more information about available reliefs.
