You must pay stamp duty land tax sdlt if you buy a property or land over a certain price in england and northern ireland the tax is different if the property or land is in. Stamp duty land tax second edition michael thomas ba oxon bcl oxon barrister of grays inn consultant editor david goy qc llm barrister of middle temple. You usually pay stamp duty land tax sdlt on increasing portions of the property price above gbp125000 when you buy residential property for example a house or flat. Stamp duty land tax sdlt is a tax on land transactions in england and northern ireland it was introduced by the finance act 2003 it largely replaced stamp duty with effect from 1 december 2003
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