Stamp Duty on a New Build: What You Paid and What You Can Reclaim
New build buyers often overpay — especially on mixed-use or incomplete properties.
Why new build buyers are at higher risk of overpaying
New build purchases carry a higher risk of stamp duty overpayment than second-hand properties. The reason is straightforward: developers routinely include fixtures, fittings, and appliances in the headline purchase price without separately valuing them. Carpets throughout, a full kitchen with integrated appliances, curtains, wardrobes, garden turf and fencing — these are all commonly bundled into the price you pay SDLT on.
Under HMRC guidance, moveable items (chattels) should be excluded from the taxable consideration. If your developer didn't break out these values — and most don't — you almost certainly paid more SDLT than you needed to.
Off-plan purchases add another layer of complexity. If the property wasn't finished at the point of exchange, or if the developer made contributions toward fixtures and fittings as part of a sales incentive, the SDLT calculation may not have reflected the true split between land, building, and moveable contents.
Common overpayment scenarios on new builds
Carpets, curtains & fixtures included in purchase price
Most developers include floor coverings, window treatments, and appliances in the headline price. These are chattels that should be deducted before calculating SDLT.
Plot value vs build cost split not correctly applied
Off-plan and part-exchange deals can obscure the true land value. If the apportionment wasn't done correctly, you may have overpaid on the construction element.
Shared ownership new build — market value vs share
Shared ownership buyers sometimes pay SDLT on the full market value rather than just the share purchased. The election to defer SDLT on the remaining share is frequently missed.
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Check your items →How much could you get back on a new build?
New builds typically include more chattels than older properties because they come with brand-new carpets, kitchen appliances, and often curtains or blinds as standard. On a £400,000 new build, chattel values of £10,000–£20,000 are common. At the 5% marginal SDLT rate, that translates to a refund of £500–£1,000.
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Frequently asked questions
Can you claim stamp duty back on a new build?
Yes — if your new build purchase included moveable items such as carpets, curtains, white goods, or furniture in the purchase price, you may have overpaid SDLT. These items are classified as chattels and should be excluded from the taxable consideration. You can claim the overpayment back from HMRC within 4 years of completion.
What are chattels and why do they matter for SDLT?
Chattels are moveable items not permanently fixed to the building — carpets, curtains, freestanding appliances, furniture, light fittings, and garden sheds. HMRC's guidance (SDLTM04010) confirms these should not be included in the SDLT calculation. If they were included in your purchase price without being separately valued, you've overpaid.
Is stamp duty higher on new builds?
The SDLT rates are the same for new builds and existing properties. However, new build buyers often pay more stamp duty in practice because developers include fixtures, fittings, and appliances in the headline price without deducting their value from the SDLT calculation.
How long after buying a new build can I claim a refund?
You can claim an SDLT overpayment refund within 4 years of the completion date. For return amendments (where you need to correct the original SDLT return), the deadline is 12 months and 14 days from the filing date.
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