England & NI
A 5% surcharge on every band of Stamp Duty Land Tax.
PROPERTY GUIDE
Stamp Duty on a second home or buy-to-let
Buying a home when you already own one usually means paying extra property tax. How much depends on where in the UK the property is.
Tax year: 2026/27Last reviewed: October 2026
THE EXTRA CHARGES
What each nation adds for additional homes.
Scotland
The Additional Dwelling Supplement: 8% of the whole price on top of LBTT.
Wales
A separate higher-rates table, from 5% to 17%.
The extra charges apply to purchases of £40,000 or more, when you will own more than one residential property after completion and you are not replacing your main home.
WORKED EXAMPLES
Second-home property tax compared.
| Price | England & NI | Scotland | Wales |
|---|---|---|---|
| £200,000 | £11,500 | £17,100 | £10,700 |
| £300,000 | £20,000 | £28,600 | £19,950 |
| £500,000 | £40,000 | £63,350 | £42,450 |
For comparison, a main home at £300,000 costs £5,000 in England, £4,600 in Scotland and £4,500 in Wales.
Check your purchase
Choose the nation and answer “yes” to owning more than one home in the Stamp Duty calculator.
REFUNDS
Moving home before you have sold?
If you buy a new main home before selling your old one, you usually have to pay the higher rates at completion. In all three nations you can normally claim the extra back if you sell your previous main home within three years (36 months).
If you are replacing your main residence and sell the old one on or before completion, the higher rates usually do not apply at all.
FREQUENT QUESTIONS
Second-home Stamp Duty FAQs
Does a buy-to-let count as a second home?
Yes. Buying any additional residential property, including a buy-to-let or holiday home, usually triggers the higher rates.
What if I own a share of another property?
Owning part of another home, including inherited shares above certain values, can count. Check the official guidance or ask your solicitor.
Do married couples count as one?
Yes. Spouses and civil partners are usually treated as one unit, so a property owned by either of you counts.
LBTT in Scotland → · LTT in Wales → · Stamp Duty on £300,000 →
Sources: GOV.UK SDLT · Revenue Scotland ADS · Welsh Revenue Authority. Estimates for planning only.