Non-Resident Stamp Duty Surcharge — How It Works
England and Northern Ireland charge a flat 2% SDLT surcharge on the whole purchase price for buyers who don't meet the UK residence test — on top of any other rate (standard, first-time buyer, or second-home surcharge). Scotland and Wales do not currently charge a separate non-resident surcharge.
| Test | Rule |
|---|---|
| 183-day test | Present in the UK for at least 183 days during the 12 months before completion = UK resident for this purchase |
| Joint buyers | If either buyer fails the residence test, the whole surcharge applies to the full price, not just their share |
| Refund window | If you become UK resident within 12 months of completion (183 days in the following 12 months), the surcharge can be reclaimed |
The Formula
base_tax = Σ over bands: (min(price, band_upper) − band_lower) × band_rate (standard, FTB, or second-home bands, whichever applies)
surcharge = price × 0.02 (flat 2%, whole price, only if non-resident)
total_sdlt = base_tax + surcharge
surcharge = price × 0.02 (flat 2%, whole price, only if non-resident)
total_sdlt = base_tax + surcharge
The 2% is added on top of whichever base calculation applies (standard, first-time buyer, or second-home surcharge) — it is never the only rate applied.
Missed a valid refund? Check our stamp duty refund calculator.
Frequently Asked Questions
You are treated as non-resident for SDLT purposes if you were not present in the UK for at least 183 days during the 12 months before completion. Different tests can apply for companies and trusts.
Yes — if you spend at least 183 days in the UK during the 12 months after completion, you can reclaim the 2% surcharge. Use the refund calculator to check the amount.
No — the 2% non-resident surcharge is specific to SDLT in England and Northern Ireland. Scotland (LBTT) and Wales (LTT) do not currently charge an equivalent surcharge.