iHow it is calculated
Enter the land value (or base) and the rate:
A £100,000 land value at 0.5% = £500 a year.
Estimate a land tax as a percentage of a land value, at the effective rate you set.
Enter the details
Enter the land value and the effective rate.
The UK has no annual land tax — SDLT is a one-off purchase tax and a land value tax is only proposed. This applies an effective rate you set to a land value.
Land value 100,000.00 £ × 0.50% = Land tax 500.00 £Indicative figures, not advice. The UK has no annual land tax — this applies a rate you set to a land value. Instant in-browser calculation, no account.
Last updated: 11 July 2026 Source: GOV.UK — HMRC
⚖︎ Results are for informational purposes and do not constitute tax advice. For specific situations, consult a licensed accountant or the relevant tax authority.
Enter the land value (or base) and the rate:
A £100,000 land value at 0.5% = £500 a year.
No. There is no recurring national land tax. Stamp Duty Land Tax (SDLT) is charged once, on purchase, on a banded scale, and a land value tax is only a policy proposal. This tool applies a rate you set, so you can model any land-value charge.
SDLT is a one-off transaction tax with progressive bands, not an annual charge. For SDLT use the purchase price and the band rate; this tool gives a flat effective rate on a value.
Whatever rate you are modelling — a proposed land value tax, a local charge, or an effective SDLT rate. There is no fixed UK figure, so the field is editable.
The land value the rate applies to. Buildings on the land are usually taxed separately (Council Tax / Business Rates).