Stamp duty reliefs: the full list
SDLT has more than a dozen reliefs that can reduce or eliminate the tax due. Most apply to specific situations, corporate restructures, charities, social housing, but a handful are commonly relevant to ordinary buyers: first-time buyer relief, the divorce exemption, and a few residual reliefs around connected-company transfers.
Last reviewed 16 May 2026.
Reliefs commonly relevant to ordinary buyers
First-time buyer relief
Nil rate up to £300,000, 5% on £300,001 to £500,000. Withdrawn entirely above £500,000. All buyers on the deed must qualify. See the first-time buyer guide.
Divorce and dissolution exemption
Property transfers between spouses or civil partners made under a court order or formal agreement on divorce, dissolution, or annulment are exempt. See SDLT on divorce.
Surcharge refund for replacing a main residence
Not strictly a relief but a refund: if you paid the additional-property surcharge because your previous main residence had not yet sold, you can reclaim it once the previous home sells - provided that happens within 36 months. See how to claim a refund.
Reliefs less commonly seen by individuals
Charities relief
A purchase by a UK charity is relieved if the property will be used for the charity's charitable purposes or held as investment for charitable use. The relief is clawed back if the use changes within three years.
Group relief
Property transfers between members of the same corporate group can be relieved from SDLT, subject to anti-avoidance conditions. Used routinely in corporate restructuring, not by individual buyers.
Acquisition relief and reconstruction relief
Specific reliefs for property transfers as part of qualifying company reorganisations. Outside the scope of individual buyer SDLT.
Social housing relief
Registered providers of social housing get partial or full relief on property acquired for social housing purposes, depending on the funding source.
Compulsory purchase relief
Where a local authority compulsorily acquires property for redevelopment, SDLT is relieved. Relevant to property owners facing CPOs, not buyers.
Right to buy relief
Tenants exercising the statutory right to buy a council or housing-association home at a discount pay SDLT on the discounted price, not the open-market value.
Diplomatic privilege
Property acquired by certain diplomatic missions and international organisations is exempt from SDLT under reciprocal arrangements.
Reliefs recently abolished
Multiple Dwellings Relief (MDR) was abolished for transactions completing on or after 1 June 2024. It previously allowed buyers of multiple dwellings in one transaction to average the price across them and pay SDLT on the average. It is no longer available, see MDR abolished.
Claiming reliefs
All reliefs are claimed on the SDLT1 return at the time of filing. Most are not granted automatically, they require the right code in the return and, in some cases, supporting evidence. Your conveyancer should claim any applicable relief as a matter of course; check the SDLT1 if you believe a relief should apply.