Stamp Duty Land Tax (SDLT) — First-Time Buyer Relief 2026 Stamp Duty Land Tax (SDLT) hits English and Northern Irish property buyers. First-time buyers get relief — but it’s been narrowed twice in recent budgets. Here’s the 2026 picture. SDLT Thresholds for First-Time Buyers (England & NI, 2026) After the 2024–25 changes, the first-time buyer …