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Stamp Duty Land Tax (SDLT) is levied on properties bought over the threshold of 125,000 British pounds. The tax is implemented on all residential transactions, unless they are a first-time homebuyer and therefore can claim a form of discount. The total value of stamp duty land tax receipts in the fiscal year 2022/23 came to approximately 4.6 billion British pounds. 

One of the measures introduced as a response to the coronavirus (COVID-19) pandemic was a temporary reduction in the rates of the stamp duty land tax. The stamp duty holiday applied to purchases made between July 2020 and June 2021 with property value of up to 500,000 British pounds.