Stamp duty surcharge (additional property)
The extra SDLT on buying an additional home.
3 min read · Updated 2 August 2026
Overview
When buying an additional residential property in England or Northern Ireland — such as a buy-to-let — a buyer pays the standard residential stamp duty land tax (SDLT) rates plus an additional-property surcharge. The surcharge increased to 5% from 1 April 2025. The higher rates apply above the standard thresholds, with a refund available if the previous main home is sold within three years.
Legal requirements
- Pay the additional-property surcharge on top of standard SDLT.
- Claim a refund if a previous main home is sold within three years.
- Report and pay SDLT within 14 days of completion.
Common mistakes
- Assuming a first property is always exempt — it must be intended as a main residence.
- Missing the 14-day filing deadline.
Related terms
This wiki entry is general information for UK landlords and letting agents, not legal advice. Rules differ across England, Wales, Scotland and Northern Ireland — check your local requirements or take advice before acting.