Stamp duty rates in 2021
Stamp duty in England and Northern Ireland changed 3 times in 2021. On 1 April 2021 the non-UK resident surcharge of 2 percentage points began. On 1 July 2021 the nil-rate band fell from £500,000 to £250,000 and first-time buyer relief came back: nothing on the first £300,000 and 5% to £500,000, on homes up to £500,000. On 1 October 2021 the nil-rate band fell from £250,000 to £125,000 and the 2% band returned. A £400,000 home cost a home mover £0 on 1 January 2021 and £10,000 by 31 December 2021, against £10,000 under the rates in force today.
The bars are what a home mover paid on a £400,000 home, the price people ask about most, in each part of 2021.
Work out a purchase in 2021
Pick when it completed, then the price and who was buying.
Stamp duty to pay
£0
No stamp duty on this purchase
- Tax on the bands
- £0
- Stamp duty to pay
- £0
The rates in force during 2021
3 sets of rates applied during the year, each for its own dates. Each portion of the price was taxed at the rate for its band.
Rates in force 8 July 2020 to 30 June 2021
| Portion of the price | Home mover | Additional property | Non-UK residentfrom 1 April 2021 | Additional and non-UK residentfrom 1 April 2021 |
|---|---|---|---|---|
| Up to £500,000 | 0% | 3% | 2% | 5% |
| £500,001 to £925,000 | 5% | 8% | 7% | 10% |
| £925,001 to £1,500,000 | 10% | 13% | 12% | 15% |
| Above £1,500,000 | 12% | 15% | 14% | 17% |
First-time buyer relief was switched off for this whole period, so first-time buyers paid the same as anyone else.
Rates in force 1 July to 30 September 2021
| Portion of the price | Home mover | Additional property | Non-UK resident | Additional and non-UK resident |
|---|---|---|---|---|
| Up to £250,000 | 0% | 3% | 2% | 5% |
| £250,001 to £925,000 | 5% | 8% | 7% | 10% |
| £925,001 to £1,500,000 | 10% | 13% | 12% | 15% |
| Above £1,500,000 | 12% | 15% | 14% | 17% |
First-time buyers paid nothing on the first £300,000 and 5% to £500,000, on homes up to £500,000.
Rates in force 1 October 2021 to 22 September 2022
| Portion of the price | Home mover | Additional property | Non-UK resident | Additional and non-UK resident |
|---|---|---|---|---|
| Up to £125,000 | 0% | 3% | 2% | 5% |
| £125,001 to £250,000 | 2% | 5% | 4% | 7% |
| £250,001 to £925,000 | 5% | 8% | 7% | 10% |
| £925,001 to £1,500,000 | 10% | 13% | 12% | 15% |
| Above £1,500,000 | 12% | 15% | 14% | 17% |
First-time buyers paid nothing on the first £300,000 and 5% to £500,000, on homes up to £500,000.
The non-UK resident surcharge of 2 percentage points started on 1 April 2021, part-way through the rates in force from 8 July 2020, so a purchase completing before that day did not pay it.
What a £400,000 home cost in 2021
Worked out for a purchase completing in each part of the year, and under the rates in force today.
| Completing | Home mover | First-time buyer | Additional property | Non-UK resident |
|---|---|---|---|---|
| 1 January to 31 March 2021 | £0 | £0No relief | £12,000 | Not yet charged |
| 1 April to 30 June 2021 | £0 | £0No relief | £12,000 | £8,000 |
| 1 July to 30 September 2021 | £7,500 | £5,000 | £19,500 | £15,500 |
| 1 October to 31 December 2021 | £10,000 | £5,000 | £22,000 | £18,000 |
| Today | £10,000 | £5,000 | £30,000 | £18,000 |
What changed in 2021
- On 1 April 2021 the non-UK resident surcharge of 2 percentage points began.
- On 1 July 2021 the nil-rate band fell from £500,000 to £250,000 and first-time buyer relief came back: nothing on the first £300,000 and 5% to £500,000, on homes up to £500,000.
- On 1 October 2021 the nil-rate band fell from £250,000 to £125,000 and the 2% band returned.
Stamp duty in other years
Each year has its own page with the rates in force, the dates they changed and what a home cost.
Where to go next
- The rates in force today
The current bands, thresholds and every price page.
- Full stamp duty calculator
A purchase completing today, with the band breakdown.
- Reclaiming the surcharge
Getting the higher rates back after selling the old home.
- Commercial and mixed-use property
The non-residential rates, which these pages do not cover.
Stamp duty in 2021: questions
What were the stamp duty rates in 2021?
From 1 January to 30 June 2021: nothing up to £500,000, 5% to £925,000, 10% to £1,500,000 and 12% above £1,500,000. From 1 July to 30 September 2021: nothing up to £250,000, 5% to £925,000, 10% to £1,500,000 and 12% above £1,500,000. From 1 October to 31 December 2021: nothing up to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1,500,000 and 12% above £1,500,000.
How much stamp duty was there on a £400,000 home in 2021?
From 1 January to 30 June 2021: £0 for a home mover, £0 for a first-time buyer and £12,000 for an additional property. From 1 July to 30 September 2021: £7,500 for a home mover, £5,000 for a first-time buyer and £19,500 for an additional property. From 1 October to 31 December 2021: £10,000 for a home mover, £5,000 for a first-time buyer and £22,000 for an additional property. The same price costs a home mover £10,000 today.
Did stamp duty change in 2021?
Yes, 3 times. On 1 April 2021 the non-UK resident surcharge of 2 percentage points began. On 1 July 2021 the nil-rate band fell from £500,000 to £250,000 and first-time buyer relief came back: nothing on the first £300,000 and 5% to £500,000, on homes up to £500,000. On 1 October 2021 the nil-rate band fell from £250,000 to £125,000 and the 2% band returned. The non-UK resident surcharge of 2 percentage points started on 1 April 2021, part-way through the rates in force from 8 July 2020, so a purchase completing before that day did not pay it.
Was there first-time buyer relief in 2021?
From 1 January to 30 June 2021: First-time buyer relief was switched off for this whole period, so first-time buyers paid the same as anyone else. From 1 July to 30 September 2021: First-time buyers paid nothing on the first £300,000 and 5% to £500,000, on homes up to £500,000. From 1 October to 31 December 2021: First-time buyers paid nothing on the first £300,000 and 5% to £500,000, on homes up to £500,000.
What was the second home stamp duty surcharge in 2021?
All year: 3 percentage points on top of every band, on purchases of £40,000 or more.
Did non-UK residents pay more stamp duty in 2021?
From 1 January to 31 March 2021: no, there was no non-UK resident surcharge yet. From 1 April to 31 December 2021: yes, 2 percentage points on top of every band.
Does the exchange date or the completion date decide the rates?
The completion date. The bands and first-time buyer relief in force on the day the purchase completes are the ones that apply, even when contracts were exchanged under earlier rules.
Does this cover Scotland and Wales?
No. These are Stamp Duty Land Tax rules, which apply in England and Northern Ireland only. Scotland charges Land and Buildings Transaction Tax and Wales charges Land Transaction Tax, each with its own bands and its own rules for companies, leases and shared ownership.
Where these figures come from
These figures are worked out from the rules in force on each completion date for a straightforward residential purchase; the facts of a particular purchase decide what was actually due.
The official rates for each period
- Stamp Duty Land Tax rates: 8 July 2020 to 30 June 2021 on GOV.UK, checked 12 September 2026
- Stamp Duty Land Tax rates: 1 July 2021 to 30 September 2021 on GOV.UK, checked 12 September 2026
- Stamp Duty Land Tax rates: 1 October 2021 to 22 September 2022 on GOV.UK, checked 12 September 2026