Rates read 22 October 2026 from HM Revenue & Customs
Second Home Stamp Duty
A second home is charged 5 percentage points more on every SDLT band — and the extra is refundable if you later sell the home you replaced. That refund deadline is the part most buyers miss.
These are the rates for a purchase completing on or after 1 April 2025. If yours completed earlier, the rates were different — the main SDLT calculator has a date selector that applies the right bands for 2022–24 and 2024–25.
Work it out
Enter the amount. Commas are fine.
The bands
| Portion of the price | Rate |
|---|---|
| £0 – £125,000 | 5% |
| £125,001 – £250,000 | 7% |
| £250,001 – £925,000 | 10% |
| £925,001 – £1,500,000 | 15% |
| Above £1,500,000 | 17% |
Second home, buy-to-let, same surcharge
GOV.UK applies the higher rates to any purchase of an additional residential property — a holiday home, a home for a family member, or a buy-to-let are all charged the same 5 points on top of each band. The label changes; the calculation does not.
The refund most people miss
If the purchase replaces your main home and you sell the old one within the allowed period, the 3% or 5% surcharge is repayable. HMRC’s refunds page lists it as the first of the situations where SDLT can be claimed back — but the claim is not automatic and there is a deadline.
Replacing a main home
If you buy the new home first and sell the old one afterwards, you pay the higher rates at completion and reclaim the difference once the sale goes through. Get the timing wrong and the surcharge stands.
Source: HM Revenue & Customs — Stamp Duty Land Tax: residential property rates, read 22 October 2026. England and Northern Ireland. The refund rules and deadlines are on the refunds page — check them before you complete.