Buy-to-Let Stamp Duty — Same Rules as Second Homes
HMRC, Revenue Scotland and the Welsh Revenue Authority all treat buy-to-let purchases identically to second homes for stamp duty purposes — the surcharge applies whenever you already own another residential property, anywhere in the world.
Multiple Dwellings Relief (MDR) can reduce the bill on qualifying multi-unit purchases (e.g. buying a property with an annexe, or several units in one transaction) — see the refund calculator if you think this was missed on a past purchase.
Frequently Asked Questions
Yes — buy-to-let purchases attract the same second-home surcharge as any additional residential property: +5pp per band in England/NI, +8% flat ADS in Scotland, or Wales' higher-rate bands.
MDR can reduce stamp duty when a single transaction includes more than one dwelling (e.g. a house with a self-contained annexe, or several flats). It is frequently missed by conveyancers — check the refund calculator if this applied to a past purchase.