Moving Tax
UK stamp duty calculator and guides

Stamp Duty Exemptions and Reliefs

Stamp duty exemptions include inherited property via a will, divorce transfers (one spouse buying the other's share), charity purchases, Crown property, and properties under the relevant threshold (£250,000 standard, £425,000 first-time buyer). Each exemption has specific qualifying conditions.

Automatic exemptions (no application needed)

  • Property under threshold: £250,000 for standard buyers, £425,000 for first-time buyers (England/NI)
  • Inherited property: No SDLT when inheriting via a will or intestacy
  • Crown exemption: Crown bodies don't pay SDLT
  • Charities: Registered charities buying for charitable purposes pay 0%

Reliefs requiring claim

  • Divorce/separation: Transferring property between spouses as part of a court order
  • Multiple dwellings relief: Buying 2+ dwellings in one transaction (average price used)
  • Shared ownership staircasing: Buying additional shares in a shared ownership property
  • Right to Buy: Council tenants exercising Right to Buy pay 0% SDLT

What isn't exempt

Common scenarios that do NOT qualify for exemption:

  • Gifted property (donor pays SDLT if any mortgage is transferred)
  • Properties in Limited companies (higher 15-17% rates may apply)
  • Non-residential conversions (standard rates apply until conversion complete)

Sources

  1. HMRC, Stamp Duty Land Tax reliefs, gov.uk, accessed 24 June 2026