Glossary - Stamp Duty Land Tax
Description
Stamp Duty Land Tax is a government levy on property and land purchases in England and Northern Ireland. Rates vary by property value, with higher charges for second homes, buy-to-let investments, and non-UK buyers. SDLT must be paid to HMRC within 14 days of completion.
Alternate Names
- Stamp Duty
- Real Estate Transfer Tax
- Property Transfer Tax
- Property Purchase Tax
- Land Transaction Tax
- Land and Buildings Transaction Tax
- Additional Property Surcharge
- SDLT
