Second home and buy to let stamp duty · 2026/27
Second Home Stamp Duty Calculator
Buying a second home or buy to let adds 5 percentage points to every stamp duty band in England and Northern Ireland; in Scotland you pay an Additional Dwelling Supplement of 8% of the whole price, and in Wales the higher LTT rates apply, starting at 5%.
Your Stamp Duty Land Tax
Effective rate 0%
Enter a price to see your Stamp Duty Land Tax.
England · rates from 1 April 2025 · checked
| Band | Rate | Taxable amount | Tax |
|---|---|---|---|
| Up to £125,000 | 0% | £0 | £0 |
| £125,001 to £250,000 | 2% | £0 | £0 |
| £250,001 to £925,000 | 5% | £0 | £0 |
| £925,001 to £1,500,000 | 10% | £0 | £0 |
| Over £1,500,000 | 12% | £0 | £0 |
Source: GOV.UK
This is an estimate based on the official rates. Your solicitor or conveyancer will confirm the exact amount. How we calculate
Not covered by this calculator: a company buying a home, buying more than one home in one purchase, shared ownership, linked purchases from the same seller, a new lease with rent. Follow the official guidance for these.
Quick answers
- How much extra?
- England and Northern Ireland: 5 percentage points more on every band. Scotland: 8% of the whole price on top of LBTT. Wales: the higher rates table, from 5%. In all three, the extra charge only applies to purchases of £40,000 or more.
- On a £300,000 second home?
- £20,000 in England or Northern Ireland, £28,600 in Scotland and £19,950 in Wales.
- Replacing your main home?
- If the new home replaces your main home and you sold the old one before or on the day you buy, the extra charge usually does not apply.
- Sold your old home later?
- You can usually claim the extra back if you sell your previous main home within 3 years (36 months) of buying the new one.
When do you pay stamp duty on a second home?
You pay the extra charge when, after buying, you will own more than one home. That includes a buy to let or holiday home. Each rule links to the official page it comes from.
England and Northern Ireland
- After buying, you will own (or part own) more than one residential property worth £40,000 or more, anywhere in the world. (GOV.UK)
- The home you already own counts if you still own it at the end of the day you buy the new one. (GOV.UK)
- Married couples and civil partners are treated as buying together, even if only one of you is buying, unless you are permanently separated. (GOV.UK)
Scotland (Additional Dwelling Supplement)
- You already own one or more residential properties anywhere in the world, including buy to let and holiday homes. (Revenue Scotland)
- ADS does not apply if the price is less than £40,000. A share in a home you own jointly counts only if your share is worth £40,000 or more. (Revenue Scotland)
Wales
- You buy a residential property worth £40,000 or more and you already own one or more other properties. (Welsh Revenue Authority)
Replacing your main home
If the new home replaces your main home, the extra charge usually does not apply, as long as the timing is right.
England and Northern Ireland
- You do not pay the higher rates if the new home will be your main home and you sold or gave away your last main home before, or on the same day as, the purchase. (GOV.UK)
Scotland (Additional Dwelling Supplement)
- ADS does not apply if you sold your only or main residence in the 36 months before buying your new main residence. (Revenue Scotland)
Wales
- You usually do not pay the higher rates if the new home will be your main home and you sold your last main home before, or on the same day as, the purchase. (Welsh Revenue Authority)
Getting the extra back
If you bought before selling your old main home, you can usually claim the extra back once you sell it within the time limit.
England and Northern Ireland
- If you sell or give away your previous main home within 3 years of buying your new one, you can claim back the extra. Claim within 12 months of the sale or of the filing date of the return for your new home, whichever is later. (GOV.UK)
Scotland (Additional Dwelling Supplement)
- If you sell your previous main residence within 36 months of buying your new one, you can claim the ADS back. (Revenue Scotland)
Wales
- If you sell your previous main home within 3 years of buying your new main home, you can usually claim a refund of the difference between the higher and main rates. (Welsh Revenue Authority)
Revenue Scotland and the Welsh Revenue Authority pages above do not state a deadline for making the claim, so check with them or your solicitor.
Cases this calculator does not cover
These follow special rules. Use the official guidance for your nation:
- A company buying a home: England and NI · Scotland · Wales
- Buying more than one home in one purchase: England and NI · Scotland · Wales
- Shared ownership: England and NI · Scotland · Wales
- Linked purchases from the same seller: England and NI · Scotland · Wales
- A new lease with rent: England and NI · Scotland · Wales
Questions people ask
How much is stamp duty on a second home?
On a £300,000 second home it is £20,000 in England or Northern Ireland, compared with £5,000 for a home mover. In Scotland it is £28,600 and in Wales £19,950. Use the calculator for your price.
Is there extra buy to let stamp duty?
Yes, if you already own a home. The higher rates apply when you will own more than one residential property, whatever you use it for. In Scotland, Revenue Scotland names buy to let and holiday homes specifically.
How can I avoid stamp duty on a second home?
If you will end up owning two homes, the extra charge normally applies. It usually does not apply if the new home replaces your main home and you sold the old one before or on the day of purchase, and you can usually claim it back if you sell your old main home within the time limit.
Can I get the extra stamp duty back?
Usually yes, if you sell your previous main home within 3 years (36 months) of buying your new main home. In England and Northern Ireland you must claim within 12 months of the sale or of the filing date of your return, whichever is later.
Does a home abroad count?
Yes in England, Northern Ireland and Scotland: a residential property you own anywhere in the world counts. In Wales, check the Welsh Revenue Authority guidance linked on this page.
What if my spouse already owns a home?
In England and Northern Ireland, married couples and civil partners are treated as buying together, so if either of you would pay the higher rates, the whole purchase does, unless you are permanently separated.
Is there a minimum price for the extra charge?
Yes. In all three, the extra charge only applies to purchases of £40,000 or more.