Answers · UK 2025/26
How much extra Stamp Duty do I pay on a second home in the UK?
Buying a second home or buy-to-let in England/NI from 31 October 2024 attracts a 5% surcharge on top of normal SDLT (raised from 3%). Scotland: 8% ADS (raised from 6%). Wales: 4% higher residential rates from £40,000.
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UK additional-property Stamp Duty for purchases from 31 October 2024. England & Northern Ireland: 5% surcharge on every band from £40,000+ purchase price. Example: £250,000 main home = £2,500 SDLT; same as second home = £15,000 (£2,500 standard + £12,500 surcharge). Scotland (LBTT): Additional Dwelling Supplement (ADS) is 8% on the full purchase price for properties £40,000+ (raised from 6% on 5 December 2024). Example: £200,000 second home in Scotland = £600 standard LBTT + £16,000 ADS = £16,600. Wales (LTT): Higher residential rates add 4% to each band, starting from £40,000. The 36-month rule: if you sell your previous main residence within 3 years, you can claim a refund of the surcharge. Companies and trusts purchasing residential property over £500,000 also pay 17% flat SDLT and may owe Annual Tax on Enveloped Dwellings (ATED). Married couples and civil partners are treated as one unit — owning a property anywhere in the world counts.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.