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HMRC internal manual

Stamp Duty Land Tax Manual

HM Revenue & Customs
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Seller’s Estate Agent Fees

Example 1

I agree to buy a house for £248,000 and to pay the seller’s estate agent fee. The contract for the sale and purchase of the house specifies that I have to pay the seller’s estate agent fee (including VAT) which amounts to £2,500.

The chargeable consideration given for the property is £250,500 (purchase price plus seller’s estate agent fee).

The SDLT due on £250,500 = £2,525.

Here is a breakdown of how the SDLT was calculated:

Purchase Price Bands (£) Percentage rate SDLT due (£)
Up to 125,000    
Above 125,000 and up to 250,000 2 2500
Above 250,000 and up to 925,000 5 25
Above 925,000 and up to 1,500,000 10  
Above 1,500,000+ 12  
  Total SDLT due 2525