Answers · UK 2025/26
What is the stamp duty surcharge on second homes in 2026?
The SDLT surcharge for second homes and buy-to-let properties in England and Northern Ireland is 5% (raised from 3% on 31 October 2024). It applies to the entire purchase price on top of normal SDLT rates. Scotland charges an 8% Additional Dwelling Supplement; Wales charges 4% higher residential rates.
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UK additional-property SDLT surcharge 2026/27. England and Northern Ireland: 5% surcharge applies to every SDLT band on purchases of £40,000+ where the buyer already owns one or more residential properties. The surcharge was raised from 3% to 5% in the Autumn 2024 Budget, effective 31 October 2024. Example — buying a £350,000 second home: Standard SDLT bands: 0% on £250,000 = £0, 5% on £100,000 = £5,000. Surcharge: 5% on full £350,000 = £17,500. Total SDLT = £22,500. Scotland (LBTT): 8% Additional Dwelling Supplement (ADS) on purchases of £40,000+, raised from 6% on 5 December 2024. Applied to the full purchase price (not just the excess over £40,000). Wales (LTT): Higher Residential Rates add 4% to each band on second homes and BTL from £40,000+. 36-month refund rule: if you buy a new main residence before selling your old one, you pay the surcharge — but can reclaim it if you sell the previous main home within 3 years. Married couples are treated as one unit — if either partner owns a property, the other's purchase attracts the surcharge. Non-UK residents also pay an additional 2% non-resident surcharge on top.
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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.