First-Time Buyer but Your Partner Is Not: How It Affects Stamp Duty

In England and Northern Ireland, the tax is Stamp Duty Land Tax (SDLT). A first-time buyer is someone who has never owned a home, or any share of a home, anywhere in the world.

Owning part of a home before counts. That includes owning jointly with someone else or receiving a share through an inheritance.

Where more than one person is buying, every buyer must be a first-time buyer. Each must also intend to live in the home as their only or main residence.

If one buyer is not a first-time buyer, nobody gets first-time buyer relief. Standard rates then apply to the whole purchase.

The relief also only applies to a single home costing £500,000 or less. Above £500,000 it does not apply at all.

These figures are for a £350,000 home in England, using the rates checked in October 2026. They show how much the buyers' circumstances can matter.

• Both buyers are first-time buyers: £2,500 SDLT. There is no SDLT on the first £300,000 and 5% on the remaining £50,000.
• One buyer has owned a home before, but neither will own another home after the purchase: £7,500 SDLT at standard rates.
• One buyer will still own another home after the purchase: £25,000 SDLT, because higher rates apply.

The standard residential rates are 0% up to £125,000, 2% from £125,001 to £250,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1.5 million and 12% above that.

To estimate your own figure, try the stamp duty calculator. Other tools are listed on the tools page.

Higher rates are usually an extra 5% on top of the standard rates. They can apply if buying means a buyer will own more than one home at the end of the day of purchase.

Married couples and civil partners are treated as buying together for the higher rates. This is the case even if only one of them is named on the purchase.

If either of them would have to pay the higher rates, the whole purchase pays them. The exception is if they are permanently separated.

Some people are replacing their main home. If they sell or give away the previous main home within 3 years of buying the new one, they can apply for a refund of the higher-rate part. There is no refund if you or your spouse still own any part of the previous home.

Whether any of this applies to you depends on your own circumstances. Check the current rules on GOV.UK.

Scotland

The tax is Land and Buildings Transaction Tax (LBTT). Scotland has its own first-time buyer relief. Where more than one person is buying, each buyer must meet all the conditions, or nobody gets the relief.

The relief is not available if the Additional Dwelling Supplement applies. Check current rates and thresholds on revenue.scot.

Wales

The tax is Land Transaction Tax (LTT). There is no first-time buyer relief in Wales. First-time buyers pay the same main residential rates as other buyers. Check current rates on gov.wales.

England and Northern Ireland

The SDLT rules described above apply. Northern Ireland follows the SDLT rules, so the figures in this guide are the same there.

This is a general order of steps. Your own circumstances may change it.

1. Confirm each person's status. Each of you should check whether you have ever owned a home or a share of one, anywhere in the world. Include inheritances and joint ownership.
2. Speak to a mortgage adviser. An adviser looks at your income, deposit and goals. They explain the types of mortgage, and the costs and risks involved. They also help you understand your options and what a lender will ask for. You can request a callback to be introduced to a mortgage adviser.
3. Agree your budget. Include the property purchase tax for your situation, as well as your deposit and other buying costs. Check the rates page for rate information and the first-time buyer mortgage guide for background.
4. Instruct a conveyancer or solicitor. Do this before you make an offer. In Scotland, your solicitor makes the offer on your behalf. The conveyancer handles the legal work and usually completes the SDLT return, where any relief must be claimed.
5. Search for a property and make an offer. Keep the £500,000 limit for the England and Northern Ireland relief in mind if the relief could apply to you.
6. Make your full mortgage application. A mortgage adviser can help you prepare the application and documents.

Some couples ask whether only the first-time buyer should be the buyer. If the other person does not own any part of the home, the tax position may be different.

There are legal and practical consequences. Lenders usually assess only the buyer's income for the mortgage, which may affect how much can be borrowed. The other person would also have no legal share in the home.

Take legal advice before choosing whose name goes on the purchase. For married couples and civil partners, the higher rates rules can still apply even if only one is named.

Your home may be repossessed if you do not keep up repayments on your mortgage.

This article is general information only and is not personal advice. Your circumstances, the lender you choose and the product you take will affect what is right for you, so speak to a qualified mortgage adviser before making a decision.

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