How to read this table
The only property column is the standard case: you are buying a home and will not own any other residential property once the purchase completes. This is what most movers pay.
The first-time buyer column applies when you and everyone buying with you have never owned residential property anywhere in the world. Relief gives you a £300,000 nil-rate band, but it is capped — above £500,000 no relief is available at all, which is why those rows show "No relief".
The second home column includes the 5 percentage point additional property surcharge. It applies to buy-to-lets, holiday homes, and any purchase that leaves you owning more than one residential property. Unlike the standard rates, the surcharge is charged on the whole price including the portion that would otherwise be nil-rated.
Every figure is calculated from the current HMRC band tables rather than estimated, so the totals match what your solicitor will file. If you are buying in Scotland or Wales, SDLT does not apply — use the LBTT calculator or the LTT calculator instead.