England and Northern Ireland rates from 1 April 2025: 0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5m, 12% above. First-time buyers pay 0% to £300,000 and 5% to £500,000, with no relief at all above £500,000 (standard rates apply to the full price). Additional properties carry a 5% surcharge on top of standard rates. Scotland (LBTT) and Wales (LTT) use different bands and aren't modeled here. Not tax advice.
How much stamp duty is due on a £250,000 house?
Under the April 2025 rates, a £250,000 purchase in England or Northern Ireland costs a home mover £2,500 in stamp duty, 1.00% of the price. On the same £250,000, a first-time buyer pays nothing. As an additional property it costs £15,000, including £12,500 of 5% surcharge.
Stamp duty on £250,000 by buyer type
| Buyer type | Stamp duty | Effective rate | vs home mover |
|---|---|---|---|
| Home mover / standard | £2,500 | 1.00% | same |
| First-time buyer | £0 (relief applied) | 0.00% | -£2,500 |
| Additional property | £15,000 | 6.00% | +£12,500 |
How £250,000 is taxed, band by band
| Band | Slice of the price | Home mover | Additional property |
|---|---|---|---|
| Up to £125,000 | £125,000 | 0% = £0 | 5% = £6,250 |
| £125,001 to £250,000 | £125,000 | 2% = £2,500 | 7% = £8,750 |
| Total | £250,000 | £2,500 | £15,000 |
Of the £250,000 price, the first £125,000 is taxed at 0% and the next £125,000 at 2% (£2,500).
First-time buyer relief at £250,000
All £250,000 sits inside the £300,000 zero-rate slice, so a first-time buyer owes £0 and keeps the £2,500 a home mover would pay. Relief needs every buyer on the purchase to be a first-time buyer and the home to be their main residence.
What changes around £250,000
- £250,000 sits exactly on a band edge: the top slice is taxed at 2%, but every pound above £250,000 is taxed at 5%.
- At £300,000 the home-mover bill would be £5,000, £2,500 more than at £250,000.
- At £200,000 the home-mover bill would be £1,500, so the £50,000 step up to £250,000 costs £1,000 in extra stamp duty.
£250,000 is the exact top of the 2% band, so a home mover pays £2,500, the most that band can ever produce. From here every extra pound falls into the 5% band: a £260,000 purchase costs £500 more rather than £200. First-time buyers still pay nothing, with £50,000 of headroom before relief's 5% slice begins.
Frequently asked questions
£2,500 at standard rates (a home mover), £0 for a first-time buyer, and £15,000 for a second home or buy-to-let.
No - first-time buyer relief covers the full price up to £300,000, so the stamp duty is £0, a saving of £2,500 against a home mover.
£12,500 extra: 5% of £250,000, added to the £2,500 standard bill for £15,000 in total.
At £260,000 a home mover would pay £3,000 (£500 more), a first-time buyer £0 (£0 more) and an additional-property buyer £16,000 (£1,000 more).
Other property prices
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Reviewed by Raja Jahangir · Last reviewed: October 2026