Answers · UK 2025/26
How much stamp duty will I pay on a £150,000 second home in England?
£8,000. Standard SDLT on £150,000 is £500, and the 5% additional-property surcharge adds £7,500 on the whole price, giving £8,000 total in England and Northern Ireland.
Full answer
Buying an additional residential property in England or Northern Ireland -- a second home, holiday home or buy-to-let -- attracts standard Stamp Duty Land Tax (SDLT) plus a flat 5% surcharge on the entire purchase price. For a £150,000 second home: standard SDLT is £0 on the first £125,000, then 2% on the remaining £25,000 (£125,000 to £150,000), giving £500 of standard SDLT. The 5% additional-property surcharge is then applied to the whole £150,000 purchase price, not just the taxable portion, adding £7,500. Total SDLT due is £500 plus £7,500, which is £8,000. At this price point the surcharge makes up the overwhelming majority of the bill -- £7,500 out of £8,000, or 93.75% -- because the standard SDLT band leaves most of a £150,000 purchase within the tax-free £0-£125,000 zone, while the surcharge applies without any equivalent tax-free zone. Someone replacing their main residence does not pay the surcharge, provided the sale of their old main home completes on or before the purchase of the new one; if the sale happens afterwards, the surcharge is paid upfront and can be reclaimed from HMRC within a set time limit once the previous main residence is sold. This price point is common for buy-to-let investors in lower-value regions of England and Northern Ireland, where the surcharge represents a much larger proportional cost than it does on higher-value second homes. Use the Stamp Duty calculator to check the exact figure for your purchase.
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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.