HMRC administrative systems do not identify whether a stamp duty land taxpayer is a first time buyer. It is not therefore possible to derive an estimate of the average stamp duty land tax paid by first time buyers. However, it is estimated that close to half of all first time home buyers are exempt from stamp duty land tax, taking into account the £125,000 starting threshold and the enhanced £150,000 threshold which is available in 2,000 disadvantaged wards.