Answers · UK 2025/26
How much is stamp duty on a second home UK?
From 31 October 2024, buyers of additional residential properties in England pay a 5% surcharge on top of standard Stamp Duty Land Tax rates (SDLT) at every band. On a £300,000 second home that is £17,500 SDLT in total, versus £5,000 for a main residence purchase of the same value.
Full answer
SDLT rates for additional residential property in England (from 31 October 2024): £0–£250,000 at 5% (was 3%); £250,001–£925,000 at 10% (was 8%); £925,001–£1.5m at 15% (was 13%); above £1.5m at 17% (was 15%). Worked example £300,000: £250,000 × 5% = £12,500 + £50,000 × 10% = £5,000 = £17,500 total. Vs main residence: £250,000 × 0% + £50,000 × 5% = £2,500. Surcharge applies to: buy-to-let purchases, second homes, holiday properties, inherited properties if you already own another home, and properties bought in a limited company. Scotland uses LBTT (Land and Buildings Transaction Tax) with a 6% Additional Dwelling Supplement; Wales uses LTT with a 4% surcharge. You can claim a refund of the additional-rate SDLT within three years if you sell your previous main residence within that window.
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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.