{
  "name": "UK first-time buyer SDLT relief 2026/27",
  "description": "Standard and first-time buyer SDLT by purchase price, derived by UKCalc from governed statutory bands.",
  "tax_year": "2026/27",
  "generated": "2026-09-02",
  "registry_version": "2.5.0",
  "jurisdiction": "England and Northern Ireland",
  "methodology": "SDLT computed band by band on the portion of the price falling in each band. First-time buyer relief applies a nil-rate to the first £300,000 and 5% to the portion up to £500,000, and is withdrawn entirely above £500,000.",
  "assumptions": [
    "First-time buyer, only residential property",
    "No additional-property or non-resident surcharge",
    "Price equals chargeable consideration"
  ],
  "sources": [
    "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates"
  ],
  "ceiling": 500000,
  "cliff_cost": 5000.050000000001,
  "rows": [
    {
      "price": 200000,
      "standard": 1500,
      "first_time_buyer": 0,
      "relief": 1500
    },
    {
      "price": 250000,
      "standard": 2500,
      "first_time_buyer": 0,
      "relief": 2500
    },
    {
      "price": 300000,
      "standard": 5000,
      "first_time_buyer": 0,
      "relief": 5000
    },
    {
      "price": 350000,
      "standard": 7500,
      "first_time_buyer": 2500,
      "relief": 5000
    },
    {
      "price": 400000,
      "standard": 10000,
      "first_time_buyer": 5000,
      "relief": 5000
    },
    {
      "price": 450000,
      "standard": 12500,
      "first_time_buyer": 7500,
      "relief": 5000
    },
    {
      "price": 500000,
      "standard": 15000,
      "first_time_buyer": 10000,
      "relief": 5000
    },
    {
      "price": 500001,
      "standard": 15000.050000000001,
      "first_time_buyer": 15000.050000000001,
      "relief": 0
    },
    {
      "price": 550000,
      "standard": 17500,
      "first_time_buyer": 17500,
      "relief": 0
    },
    {
      "price": 600000,
      "standard": 20000,
      "first_time_buyer": 20000,
      "relief": 0
    }
  ]
}