Glossary · UK
What is Non-Resident Surcharge (SDLT)?
An extra rate of Stamp Duty Land Tax charged on top of standard SDLT when a non-UK resident buys residential property in England or Northern Ireland.
Full Definition
The non-resident surcharge is an additional band of Stamp Duty Land Tax (SDLT) applied when a buyer who is not UK resident purchases residential property in England or Northern Ireland. It is added on top of the standard residential SDLT rates and, where relevant, on top of the higher rates for additional dwellings, so a non-resident buying a second home can face several layers of charge. Residence for this test is based on the number of days spent in the UK around the transaction, not your ordinary tax residence, so the rules differ from the Statutory Residence Test. If you later become UK resident within the qualifying period you may be able to claim a refund. The surcharge matters because it can materially raise the upfront cost of buying. Scotland (LBTT) and Wales (LTT) operate their own systems. Check current rates and bands on gov.uk before budgeting, as specific percentages are not fixed here.