Holiday Let Stamp Duty Calculator 2025

Calculate SDLT for furnished holiday let purchases

Calculate Your Stamp Duty

Property Price

Property Location

Buyer Type

Same as Buy-to-Let for Stamp Duty

Holiday lets are treated identically to buy-to-lets for stamp duty purposes. If you already own property, you pay the 5% additional surcharge.

FHL status doesn't reduce stamp duty
Same surcharge applies as second homes
Tax advantages are for income tax, not SDLT

Holiday Let SDLT Rates

With 5% Surcharge (if you own another property)

Band	Rate
Up to £250,000	5%
£250,001 to £925,000	10%
£925,001 to £1.5m	15%
Over £1.5m	17%

Same rates as buy-to-let and second homes

Furnished Holiday Let vs Buy-to-Let

Feature	Holiday Let (FHL)	Standard BTL
Stamp Duty Surcharge	5%	5%
Mortgage Interest Relief	Full offset	20% tax credit
Capital Allowances	Available	Not available
CGT Relief	Business Asset Disposal	Standard CGT rates
Council Tax	Business rates option	Council Tax

Note: FHL tax advantages may change. The government has announced plans to phase out some FHL reliefs from April 2025.

FHL Status Requirements

210+

Days Available

Property must be available for letting at least 210 days per year

105+

Days Let

Actually let to paying guests for at least 105 days per year

Max Continuous Let

No single letting can exceed 31 consecutive days

Holiday Let Stamp Duty Explained

Purchasing a holiday let property follows the same stamp duty rules as any other additional residential property. If you already own a home, you'll pay the standard SDLT rates plus a 5% surcharge.

Stamp Duty vs Income Tax

While Furnished Holiday Lets offer significant income tax advantages compared to standard buy-to-lets, there's no stamp duty benefit. The 5% surcharge applies regardless of how you intend to use the property.

Popular Holiday Let Areas

Common locations for holiday lets include Cornwall, Devon, the Lake District, Norfolk, and North Wales. Property prices vary significantly - from £150,000 cottages to £1m+ coastal homes.

Frequently Asked Questions

Do holiday lets pay the additional stamp duty surcharge?

Yes. Holiday lets are treated as additional properties for SDLT purposes. You'll pay the 5% surcharge if you already own a residential property, regardless of whether the holiday let is for personal use or rental income.

What is a Furnished Holiday Let (FHL)?

A Furnished Holiday Let is a property that meets specific criteria: available for letting 210+ days per year, actually let for 105+ days, and no single let exceeding 31 days. FHL status provides income tax advantages but doesn't affect stamp duty.

Is stamp duty different for holiday lets vs buy-to-lets?

No. The stamp duty treatment is identical - both attract the 5% additional property surcharge. The difference is in income tax treatment, where FHLs can claim certain reliefs not available to standard buy-to-lets.

Can I claim business rates instead of Council Tax?

Yes, if your holiday let is available for letting 140+ days per year, you can apply for business rates instead of Council Tax. Many holiday lets qualify for small business rate relief, resulting in zero rates.

What if the holiday let is my only property?

If you don't own any other residential property, you won't pay the 5% surcharge on your first holiday let. However, if you buy another property later, the holiday let will count towards the surcharge calculation.

Official Government Resources

HMRC SDLT GuideGOV.UK

Official government guidance on Stamp Duty Land Tax

Current SDLT RatesGOV.UK

Official HMRC stamp duty rates for residential property

First-Time Buyer ReliefGOV.UK

HMRC guidance on first-time buyer stamp duty relief

Stamp Duty Assistant

I can help calculate stamp duty for your holiday let purchase. What's the property price and do you already own another property?