This article is intended as a quick-reference timeline. For deep dives on individual changes, follow the linked posts inline. Where rates and thresholds are quoted, they refer to standard residential rates in England and Northern Ireland unless otherwise stated. Devolved changes for Scotland and Wales are also listed.
2010
March 2010 Budget (Alistair Darling — pre-election): introduced a temporary FTB relief, raising the nil-rate threshold to £250,000 for first-time buyers for two years. Also introduced a 5% rate on residential properties above £1m.
2012
The 2010 FTB relief expired in March 2012 with no extension. Budget 2012 introduced a new 7% rate on residential properties above £2m, and a 15% flat rate on residential properties bought by corporate entities for over £2m. The Annual Tax on Enveloped Dwellings (ATED) was created.
December 2014
George Osborne's Autumn Statement abolished the slab system overnight, replacing it with the progressive slice system that remains in use today. See our slab vs slice deep dive.
April 2015
Scotland replaced SDLT with the Land and Buildings Transaction Tax (LBTT). Administered by Revenue Scotland. Different bands, the same broad structure.
April 2016
The 3% SDLT additional-dwelling surcharge introduced on all second residential property purchases. Replicated by Scotland (Additional Dwelling Supplement, initially 3%) the same month.
November 2017
Philip Hammond's Autumn Budget reintroduced first-time buyer relief: 0% to £300,000, 5% from £300,001 to £500,000.
April 2018
Wales replaced SDLT with the Land Transaction Tax (LTT). Administered by the Welsh Revenue Authority. Highest nil-rate threshold of the three UK regimes.
July 2020
Rishi Sunak announced the Covid SDLT holiday: nil-rate raised to £500,000 in response to the pandemic housing market freeze.
April 2021
The 2% non-resident surcharge introduced for non-UK-resident buyers of residential property in England and Northern Ireland.
July – September 2021
The Covid holiday tapered: full £500k threshold to 30 June, £250k from 1 July, reverting to £125k on 1 October.
September 2022
Kwasi Kwarteng's mini-budget under Liz Truss raised the nil-rate threshold from £125,000 to £250,000, and the FTB threshold from £300,000 to £425,000 (with a £625,000 relief cap). Sunsetted to expire on 31 March 2025.
June 2024
Multiple Dwellings Relief abolished for SDLT transactions completing on or after 1 June 2024. MDR had been used to reduce SDLT bills on transactions involving more than one dwelling (such as houses with self-contained annexes).
October 2024
Rachel Reeves's first Labour Autumn Budget raised the additional-dwelling surcharge from 3% to 5%, and the corporate 15% rate to 17%. Effective from 31 October 2024.
April 2025
Truss-era thresholds reverted to pre-2022 levels by sunset clause: standard nil-rate from £250k to £125k; FTB nil-rate from £425k to £300k; FTB cap from £625k to £500k. The most consequential change of the post-2014 era for typical buyers. See our full deep dive.
March 2026
Rachel Reeves's Spring Statement contained no material stamp duty announcements. See our Spring Statement summary.
What this timeline shows
The post-2014 era has been dominated by surcharges and temporary thresholds rather than structural reform. The basic slice system is now over a decade old and is unlikely to change. Most of the political action concerns who pays surcharges and who gets reliefs.
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