How your relationship status can affect the amount of Stamp Duty Land Tax (SDLT) you owe

This article sets out the key differences on stamp duty between married couples and singletons, and highlights some important recent changes to SDLT rates that affect property purchasers in 2026/27.

Standard SDLT rates (from 1 April 2025)

The temporary SDLT thresholds introduced in September 2022 expired on 1 April 2025, and the standard rates have reverted. For residential property purchases in England and Northern Ireland, the current nil-rate threshold is £125,000.

| Purchase price | SDLT rate | |---|---| | Up to £125,000 | 0% | | £125,001 – £250,000 | 2% | | £250,001 – £925,000 | 5% | | £925,001 – £1.5m | 10% | | Over £1.5m | 12% |

The 5% SDLT surcharge on additional dwellings

Since April 2016, a surcharge has applied to purchases of additional residential properties. From 31 October 2024, this surcharge was increased from 3% to 5% (Autumn Budget 2024). This means that if you already own a residential property and purchase another, you will pay an extra 5% on top of the standard SDLT rates across every band.

How does marriage affect SDLT?

For SDLT purposes, married couples and civil partners are treated as one unit. This means that if either spouse or civil partner owns a residential property, both are treated as owning that property.

The practical implication is significant: if you are buying a property together, and one of you already owns a property, the 5% surcharge will apply to the entire purchase — even if the other partner is a first-time buyer.

Unmarried couples

Unmarried couples are treated independently for SDLT purposes. This means that if only one partner owns a property, the other can purchase a property without the 5% surcharge applying — provided they don't personally own any other residential property. This can represent a very substantial saving, particularly on higher-value purchases.

First-time buyers' relief (from 1 April 2025)

The temporary first-time buyers' relief thresholds that applied between September 2022 and March 2025 have now reverted. From 1 April 2025, first-time buyers benefit from:

• A nil-rate band of £300,000 (no SDLT on the first £300,000)
• Relief available on properties up to a maximum value of £500,000
• Properties above £500,000 do not qualify for first-time buyer relief at all

For married couples, both parties must be first-time buyers to claim the relief.

Planning considerations

With the additional dwelling surcharge now at 5%, understanding how your relationship status affects your SDLT liability can lead to very significant savings. If you're planning a property purchase and would like to discuss your options, get in touch with our team.