Autumn Budget 2025: No Changes to Stamp Duty Land Tax (SDLT)

The Chancellor has delivered the 2025 Autumn Budget, and no changes have been made to Stamp Duty Land Tax (SDLT).

 All existing SDLT rates, thresholds and surcharges remain exactly as they were before today’s announcement.

No SDLT Changes, Despite Weeks of Rumours and Speculation

In the weeks leading up to the Budget, there was a lot of discussions about the future of stamp duty, including media speculation about:

• Abolishing SDLT entirely
• Introducing a new annual property tax
• Adjusting SDLT thresholds for residential buyers
• Targeting high-value properties with new tax rules

However, none of these ideas appeared in the Chancellor’s statement or the official Budget documents.

The government has confirmed no reforms, restructures or consultations relating to SDLT at this time.

SDLT Headlines from the Budget

• No amendments to residential SDLT rates or thresholds
• No changes to non-residential or mixed-use SDLT
• All existing surcharges - including the 3% higher-rates surcharge and the 2% non-UK resident surcharge - remain unchanged
• No new reliefs or revisions announced
• No future proposals or consultations announced regarding SDLT reform

This means the current SDLT system continues without alteration.

What This Means for Property Transactions

Because no changes were introduced:

• All property purchases continue to use the existing SDLT rules
• There are no new implementation dates, deadlines, or transitional measures
• Solicitors, conveyancers and advisers can maintain existing SDLT processes
• Historic SDLT assessments remain unaffected by today’s Budget

For buyers and professionals, this provides clarity and stability following a period of speculation.

How SCA Tax Supports Buyers and Professionals

Even without new policy changes, SDLT remains complex - and calculation errors remain common.

SCA Tax continues to deliver:

• Accurate SDLT assessments for current transactions
• Compliance reviews for completed purchases
• Clear guidance for solicitors, agents and advisers
• Expert insight into the existing SDLT framework across residential and non-residential transactions

If you're unsure whether your SDLT was calculated correctly, our team can help.

Staying Updated

SCA Tax will continue monitoring any future announcements from HM Treasury or Parliament.

If consultations or reforms emerge later in the year, we’ll provide immediate updates and analysis.

For advice or to request an SDLT review, please contact the SCA Tax team.