When the surcharge applies
The higher rates apply when, at the end of the purchase, you (or your spouse or partner) will own more than one residential property and you're not replacing your main residence.
It catches second homes, holiday lets, buy-to-lets and many cases where you buy before selling your existing home. Properties owned anywhere in the world count when deciding whether you own more than one.
It also catches purchases through a limited company, where the surcharge generally applies from the first residential property, and joint purchases where only one buyer already owns a home.
Total stamp duty on an additional property
Tax due when buying a second home or buy-to-let (standard rates plus the surcharge).
| Purchase price | England | Scotland | Wales | Northern Ireland |
|---|---|---|---|---|
| £150,000 | £8,000 | £12,100 | £7,500 | £8,000 |
| £250,000 | £15,000 | £22,100 | £14,950 | £15,000 |
| £350,000 | £25,000 | £36,350 | £24,950 | £25,000 |
| £500,000 | £40,000 | £63,350 | £42,450 | £40,000 |
Just the extra surcharge
How much more you pay versus buying the same property as your only home.
| Purchase price | England | Scotland | Wales | Northern Ireland |
|---|---|---|---|---|
| £150,000 | £7,500 | £12,000 | £7,500 | £7,500 |
| £250,000 | £12,500 | £20,000 | £13,450 | £12,500 |
| £350,000 | £17,500 | £28,000 | £17,450 | £17,500 |
| £500,000 | £25,000 | £40,000 | £24,450 | £25,000 |
How each nation charges the surcharge
| Nation | Surcharge | Applied to |
|---|---|---|
| England & N. Ireland | Extra 5% | Added to each standard SDLT band |
| Scotland | 8% ADS | The full purchase price, on top of standard LBTT |
| Wales | Higher LTT rates | A separate, higher band set for additional properties |
How each nation charges it
- England & Northern Ireland: an extra 5% added to each standard SDLT band.
- Scotland: an 8% Additional Dwelling Supplement (ADS) on the full purchase price, on top of standard LBTT.
- Wales: a separate, higher set of LTT rates for additional residential properties.
How to reclaim the surcharge
If you paid the surcharge only because you bought your new main home before selling the old one, follow these steps.
Sell your previous main residence
You must dispose of your old main home within the allowed window, commonly three years in England and Northern Ireland.
Gather your completion details
You'll need the dates and prices of both transactions and your original SDLT or LBTT return reference.
Submit the refund claim
Apply to HMRC (or Revenue Scotland for ADS) within the claim deadline. Your solicitor can usually do this for you.
Receive the refund
The surcharge element is repaid once the claim is approved, often within a few weeks.
England & N. Ireland standard SDLT bands (before the +5% surcharge)
| Portion of price | Rate |
|---|---|
| £0 – £125,000 | 0% |
| £125,000 – £250,000 | 2% |
| £250,000 – £925,000 | 5% |
| £925,000 – £1,500,000 | 10% |
| £1,500,000+ | 12% |
SDLT bands effective 1 April 2025.
You may be able to reclaim the surcharge
If you pay the surcharge because you bought a new main home before selling your old one, you can usually reclaim it if you sell the previous main residence within the allowed window (commonly three years). On a £250,000 purchase the surcharge alone is around £12,500 in England, so reclaiming matters.