Answers · UK 2025/26
What is the SDLT additional dwelling surcharge in 2026/27?
Buyers of additional residential properties pay a 5% surcharge on top of standard SDLT rates from 31 October 2024 onwards.
Full answer
From 31 October 2024, purchasers of additional residential properties (second homes, buy-to-let investments) pay an additional 5% SDLT surcharge on top of the standard residential rates. This was raised from 3% to 5% in the Autumn Budget 2024. The surcharge applies when you own (or part-own) another residential property anywhere in the world. It applies to the entire purchase price. Examples: a £300,000 second home now incurs SDLT of 5% (standard) + 5% (surcharge) = total of approximately £20,000 versus £5,000 for a main residence. Married couples and civil partners are generally treated as one unit. First-time buyers are not subject to the surcharge for their first purchase.
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.