For anyone meeting the definition of a first-time buyer, a higher stamp duty land tax threshold applies. In general, a first-time buyer is someone who is purchasing a property for the first time and does not already own a residential property.
From 23 September 2022, any first-time buyer purchasing a property worth £425,000 or less will pay no SDLT at all.
This limit is due to remain until in place until March 2025 when it is due to revert to £300,000