UK Stamp DutyStamp Duty on a second home or additional property
From 1 April 2025 the higher rates for an additional residential property in England and Northern Ireland are 5% up to £125,000, 7% on the next £125,000, 10% to £925,000, 15% to £1.5 million and 17% above, which is 5 percentage points on top of each standard rate (GOV.UK, read on 13 November 2026).
| Price | Standard | Additional property | Extra |
|---|---|---|---|
| £150,000 | £500 | £8,000 | £7,500 |
| £250,000 | £2,500 | £15,000 | £12,500 |
| £300,000 | £5,000 | £20,000 | £15,000 |
| £400,000 | £10,000 | £30,000 | £20,000 |
| £500,000 | £15,000 | £40,000 | £25,000 |
| £750,000 | £27,500 | £65,000 | £37,500 |
| £1,000,000 | £43,750 | £93,750 | £50,000 |
Example
If you own a main home and buy a second property for £300,000, the tax is £20,000 instead of £5,000, which is £15,000 more.
Who counts
The rule looks at you and your spouse or civil partner together, and at everyone you buy with. Include any residential property of £40,000 or more you own anywhere in the world, including one held for your children under 18.
Common questions
When do the higher rates apply?
When you buy a residential property for £40,000 or more and it will not be the only such property you own (or part own) anywhere in the world, you have not sold or given away your previous main home, and no one else has a lease on it with more than 21 years to run (GOV.UK).
Can the extra be avoided when replacing a main home?
GOV.UK says you do not pay the extra if the new property replaces your main residence and the old one is sold within 36 months of completing the new purchase.
Sources
- England and Northern Ireland Stamp Duty Land Tax: GOV.UK, "Residential property rates" (gov.uk), "Stamp Duty Land Tax: buying an additional residential property" (gov.uk) and "Rates for non-residential and mixed land and property" (gov.uk), read on 13 November 2026.
- Wales Land Transaction Tax: GOV.WALES, "Land Transaction Tax rates and bands" (gov.wales), read on 13 November 2026; the page shows it was last updated on 10 December 2024.
- Scotland Land and Buildings Transaction Tax: Revenue Scotland, "Residential property", "The Additional Dwelling Supplement (ADS)" and "Non-residential property" (revenue.scot), read on 13 November 2026.
Rates read on 13 November 2026 from GOV.UK, GOV.WALES and Revenue Scotland for freehold residential purchases. They change with Budgets: check the current rate with HMRC (England and Northern Ireland) or the Welsh Revenue Authority (Wales) before you buy. Scotland charges Land and Buildings Transaction Tax, from Revenue Scotland. This site is independent and gives arithmetic, not legal or tax advice.