Stamp Duty on a Second Home — England & Northern Ireland
Standard SDLT bands plus the flat 5% surcharge on the whole price, the non-resident +2%, the 36-month refund and a £300k worked example.
The short answer
In England and Northern Ireland a second home or buy-to-let pays standard SDLT plus a flat 5% surcharge on the whole price (since 31 October 2024). Non-UK residents add a further 2%. The surcharge applies from £40,000 upwards and is refundable if you sell your previous main home within 36 months.
“Stamp duty second home England” is really two questions: what are the standard bands, and how does the surcharge stack. Both tables below come from our verified dataset, not a rewritten press release.
Standard residential SDLT bands (2026/27)
| Portion of price | Rate |
|---|---|
| £0 – £125,000 | 0% |
| £125,001 – £250,000 | 2% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1,500,000 | 10% |
| £1,500,001 and above | 12% |
The additional-dwelling surcharge
If, at the end of the day of purchase, you own more than one dwelling and are not replacing your main residence, add 5% of the entire price on top of the slice calculation. It is not a higher band — it is a flat percentage of every pound.
| Scenario | Likely treatment |
|---|---|
| Buy-to-let while you own your home | Surcharge applies |
| Second home / holiday home | Surcharge applies |
| Replacing your main home (old one sold on or before completion) | No surcharge |
| Old main home sold within 36 months of buying the new one | Surcharge paid, then refunded on claim |
| Property under £40,000 | No surcharge |
| Company purchase (any number of dwellings) | Surcharge applies; flat 17% above £500k in some cases |
| Non-UK resident buyer | +2% on top — both stack |
Worked example — £300,000 buy-to-let
| Step | Amount |
|---|---|
| Standard SDLT on £300,000 | £5,000 |
| Additional-dwelling surcharge 5% × full price | £15,000 |
| Total SDLT (UK resident) | £20,000 |
| Non-UK resident: +2% × full price | +£6,000 = £26,000 |
First-time buyers
First-time buyer relief (0% to £300,000, 5% to £500,000) is for a home you will live in — it is never available on a buy-to-let, and buying an investment property first means you are no longer a first-time buyer when you later buy your own home.
Is SDLT tax deductible?
Not against rental income. It is a capital cost that increases your base cost for Capital Gains Tax when you sell.
gov.uk Stamp Duty Land Tax: residential property rates and higher rates for additional properties; non-resident surcharge guidance; refund window 36 months. Checked 2026-08-29; re-checked 31 Aug 2026.
Quick answers
Standard SDLT bands (0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5m, 12% above) plus a flat 5% of the whole price. On £300,000 that is £20,000.
Yes if the new property becomes your main home and you sell your previous main home within 36 months. Claim the refund from HMRC — it is not automatic.
Married couples and civil partners are treated as one unit — a property owned by either of you counts.
Yes — SDLT applies in both. Scotland (LBTT) and Wales (LTT) have their own systems, covered on their own pages.