Second Home Stamp Duty Calculator
Work out the stamp duty surcharge on a second home, holiday home, or buy-to-let — 5% on top of standard SDLT rates in England & N. Ireland, 6% Additional Dwellings Supplement in Scotland, or 4% in Wales. Combine with the non-UK resident surcharge if it applies to you.
Tax by band
Rate band breakdown
| Band | Amount in band | Tax |
|---|---|---|
| 5% | £125,000 | £6,250 |
| 7% | £125,000 | £8,750 |
| 10% | £100,000 | £10,000 |
Surcharges applied: Additional dwellings surcharge (+5%).
Why second homes cost more
The surcharge is added to every rate band, including the portion of the price that is normally taxed at 0% — so a second-home buyer pays at least 5% (England/NI) on the full purchase price from the first pound. On a £350,000 property, that alone is £17,500 before any standard-rate tax is added on top.
If you're a first-time buyer or replacing your main home rather than buying an additional property, use the general Stamp Duty Calculator instead — it covers first-time buyer relief and standard home-mover rates too.
Frequently asked questions
How much extra stamp duty do I pay on a second home?
In England and Northern Ireland, second homes, holiday homes, and buy-to-let purchases attract a 5% surcharge on top of standard SDLT rates — applied to the entire purchase price, including the portion that would otherwise be nil-rate. On a £350,000 purchase, that's £25,000 total tax versus £7,500 for a standard home-mover — an extra £17,500. Scotland's Additional Dwellings Supplement is 6% (£29,350 total on the same price), and Wales's higher rates surcharge is 4% (£21,500 total).
What counts as a second home for stamp duty purposes?
Any residential purchase where you (or your spouse/civil partner) already own another residential property anywhere in the world, and you are not simultaneously selling your only or main home. This catches holiday homes, buy-to-let, a flat bought for a child, and homes bought jointly with a partner who already owns elsewhere — it does not matter whether you intend to live in the new property or let it out.
Can I get the surcharge refunded if I sell my old home afterwards?
Yes. If you buy a new main residence before selling your previous main residence, you pay the surcharge upfront — but you can reclaim it from HMRC if you sell the old home within 36 months of completing the new purchase. The refund claim must be made within 12 months of the sale (or the SDLT filing deadline, if later).
Does Multiple Dwellings Relief still reduce the bill?
No — Multiple Dwellings Relief (MDR), which used to let buyers of two or more dwellings in one transaction average the rate across the purchase price, was abolished for transactions completing on or after 1 June 2024. Most second-home and small portfolio purchases now pay the surcharge in full with no averaging relief available.