Second Home Stamp Duty Calculator 2025
Calculate SDLT on additional properties including the 5% surcharge
Calculate Your Stamp Duty
5% Additional Property Surcharge
When buying a second home in England or Northern Ireland, you pay an additional 5% surcharge on top of standard SDLT rates. This applies to the entire purchase price, starting from £0.
- England & NI: 5% surcharge on all bands
- Scotland: 6% Additional Dwelling Supplement (ADS)
- Wales: 4% higher rate surcharge
Second Home SDLT Rates 2025
These rates apply when you already own a residential property and are buying an additional one. The surcharge is added to every band.
Second Home Stamp Duty Rates (England & NI)
| Band | Rate |
|---|---|
| Up to £250,000 | 5% |
| £250,001 to £925,000 | 10% |
| £925,001 to £1.5m | 15% |
| Over £1.5m | 17% |
Includes 5% additional property surcharge. Scotland has 6% ADS, Wales has 4% higher rates.
Compare Second Home Rates by Region
See how stamp duty on a £400,000 second home compares across UK regions.
Stamp Duty Comparison by Region
Property price: £400,000
| Region | Standard | Additional |
|---|---|---|
| England | £7,500 | £19,500 |
| Scotland | £13,350 | £37,350 |
| Wales | £10,500 | £25,950 |
Claiming a Stamp Duty Refund
If you paid the 5% surcharge when buying your new main home, you may be eligible for a refund if you sell your previous main residence within 3 years.
Eligibility Requirements:
- ✓You paid the higher rate (surcharge) when buying your new home
- ✓Your old property was your main residence
- ✓You sold your old property within 3 years of buying the new one
- ✓You claim within 12 months of selling (or 12 months from the filing deadline)
Example: You buy a £500,000 second home while owning your old house. You pay £37,500 stamp duty (including £25,000 surcharge). You sell your old house 18 months later. You can claim back the £25,000 surcharge from HMRC.
Second Home vs Standard Rates
| Property Price | Standard Rate | Second Home | Surcharge Paid |
|---|---|---|---|
| £250,000 | £0 | £12,500 | £12,500 |
| £350,000 | £5,000 | £22,500 | £17,500 |
| £500,000 | £12,500 | £37,500 | £25,000 |
| £750,000 | £25,000 | £62,500 | £37,500 |
| £1,000,000 | £41,250 | £91,250 | £50,000 |
When the Surcharge Doesn't Apply
Low Value Properties
Properties under £40,000 are exempt from the additional surcharge.
Replacing Main Residence
If you're replacing your only/main residence and sell within 3 years, you can claim a refund.
Mobile Homes & Caravans
Caravans, mobile homes, and houseboats are not subject to the additional surcharge.
Inherited Properties
Properties inherited in the last 3 years (with less than 50% share) may be disregarded.
Understanding Second Home Stamp Duty in 2025
If you're buying a second home, holiday property, or any additional residential property in the UK, you'll face higher stamp duty rates than standard purchasers. The government introduced the additional dwelling surcharge in 2016 to help cool the property market and give first-time buyers a better chance.
The 5% Surcharge Explained
In England and Northern Ireland, the surcharge is 5% and applies to the entire purchase price. Unlike standard stamp duty bands which apply to portions of the price, the 5% surcharge is calculated on the whole amount. For a £500,000 property, that's an extra £25,000 in tax.
Regional Differences
Scotland's Additional Dwelling Supplement (ADS) is 6% - higher than England. Wales applies a 4% higher rate to additional properties. These rates are set by the devolved governments and may change independently of England's SDLT rates.
Planning Ahead
If you're buying a new main residence before selling your old one, consider the timing carefully. The 3-year window for refunds gives you flexibility, but market conditions may affect how quickly you can sell. Our calculator helps you understand the full cost so you can plan accordingly.