Stamp duty land tax for self build.

Stamp duty land tax (SDLT) is a transfer tax that applies to the transfer of land and property in England, Wales and Northern Ireland.

Stamp duty is the same whether you are purchasing a house or an empty residential plot for a self build.

The tax threshold increases for non residential land but we would advise extreme caution if you are looking at this type of land for a future self build project. See our land buying section for more information.

As of 14 Nov 2017 the SDLT rates and thresholds for residential land and property are as follows:

Purchase Price/Lease Premium or Transfer Value                   SDLT Rate

Under £125,000                                                                                      0%

Between £125,001 and £250,000                                                       2 %

Between £250,001 and £925,000                                                      5%

Between £925,001 and £1,500,000                                                  10%

Above £1,500,000                                                                                 12%


Source: (Nov 2017)


It is the purchaser’s responsibility to notify HMRC of the purchase and to complete a return. Your solicitor or conveyancer should take care of this on your behalf and arrange payment with you.

There are situations where reliefs and exemptions for land and property transactions apply. Have a look on HM Revenue & Customs website for current information about Stamp Duty or discuss it with your conveyancing solicitor.

Look through our self build building costs section for more information on other self build tax issues including capital gains and VAT.

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