Free · England & NI · April 2025 Change
Stamp Duty 2024 vs 2025 Calculator
On 1 April 2025, stamp duty thresholds in England and Northern Ireland reverted to their pre-2022 levels. The nil-rate band dropped from £250,000 back to £125,000. See exactly how much more SDLT you pay under the new rules versus the old rates.
SDLT Before & After April 2025
Comparison
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Old Rate (pre-Apr 2025)
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New Rate (from Apr 2025)
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Extra Tax
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Before 1 April 2025
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Temporary relief rates
From 1 April 2025
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Permanent (pre-2022) rates
Band-by-Band Comparison
What changed on 1 April 2025?
| Band | Old rate (to 31 Mar 2025) | New rate (from 1 Apr 2025) |
|---|---|---|
| £0–£125,000 | 0% | 0% (restored) |
| £125,001–£250,000 | 0% (temporary nil-rate) | 2% (restored) |
| £250,001–£925,000 | 5% | 5% (unchanged) |
| £925,001–£1.5m | 10% | 10% (unchanged) |
| Over £1.5m | 12% | 12% (unchanged) |
The temporary nil-rate band (£0–£250,000 at 0%) was introduced in September 2022 and was always due to expire. From 1 April 2025 it reverted to the permanent structure with 0% only up to £125,000 and 2% on £125,001–£250,000. For first-time buyers, the nil-rate band dropped from £425,000 to £300,000, and the upper limit for FTB relief dropped from £500,000 to £500,000 (unchanged) — but the key change is the 5% rate now applies on £300,001–£500,000 for FTBs rather than £425,001–£500,000.
Frequently asked questions
Did the changes affect completions that were already in progress?
Yes — the date of legal completion determines the SDLT rate, not the date of exchange or mortgage offer. Buyers who exchanged contracts before 1 April 2025 but completed on or after that date paid the new higher rates. This caused significant demand to pull forward completions to beat the deadline, particularly affecting buyers in the £125,000–£250,000 range who faced a new 2% charge on that band.
How does this affect the FTB relief threshold?
Before April 2025, first-time buyers paid 0% up to £425,000. From April 2025, the FTB nil-rate band dropped to £300,000 — meaning FTBs buying between £300,001 and £500,000 now pay 5% on the portion above £300,000. On a £400,000 purchase, this means an extra £5,000 in SDLT compared to the old rules. The upper limit of £500,000 for the relief to apply at all remains unchanged.