Stamp duty on a second home or buy-to-let
Updated 9 November 2026 · Rates checked against the official sources below
If you'll own more than one home after buying, you'll usually pay higher rates: 5% extra on every band in England and Northern Ireland, an 8% supplement on the whole price in Scotland, and separate higher rates in Wales.
Example: a £250,000 second home
| Where | Main home (mover) | Second home |
|---|---|---|
| England & NI | £2,500 | £15,000 |
| Scotland | £2,100 | £22,100 |
| Wales | £1,500 | £14,950 |
When the higher rates apply
- You'll own two or more residential properties worth £40,000 or more at the end of the day of purchase, anywhere in the world.
- You're buying a buy-to-let, holiday let or a home for a relative while keeping your own.
- Companies buying homes usually pay the higher rates (and in England, 17% on homes over £500,000 unless a relief applies).
Replacing your main home
If the new property replaces your main home and you sell the old one on the same day or before, the higher rates don't apply. If you buy first and sell later, you pay the higher rates and can claim the extra back if you sell your old main home within 3 years (36 months in Scotland and Wales).
Properties under £40,000
Purchases under £40,000 don't count towards the higher rates.
Sources
- GOV.UK: SDLT residential rates
- Revenue Scotland: Additional Dwelling Supplement
- Welsh Government: LTT rates and bands
General information, not tax or legal advice. Rules can change; check gov.uk or ask a conveyancer, accountant or Acas before you rely on it.