Second Home Stamp Duty Surcharge — By Region
All three UK nations charge more stamp duty on a second residential property (a "second home stamp duty calculator" search usually means this exact scenario):
| Region | Surcharge | Applies from |
|---|---|---|
| England / NI | +5 percentage points on every SDLT band | £40,000+ |
| Scotland | +8% flat (Additional Dwelling Supplement) | £40,000+ |
| Wales | Separate higher-rate bands from 5% | £40,000+ |
If you sell your previous main home within 36 months of completing on the new one, the surcharge (England/NI SDLT and Scotland ADS) can be reclaimed — see our stamp duty refund calculator.
Frequently Asked Questions
England/NI adds 5 percentage points to every SDLT band. Scotland charges a flat 8% Additional Dwelling Supplement. Wales uses separate higher-rate bands starting at 5% with no nil-rate threshold. The surcharge applies to any additional residential property costing £40,000 or more.
Yes — if you sell your previous main residence within 36 months of buying the new one, you can reclaim the England/NI surcharge or Scottish ADS. Use our stamp duty refund calculator to check your eligibility and estimate the amount.
Yes, buy-to-let purchases are treated the same as second homes for stamp duty purposes in all three nations — the surcharge applies whenever you already own another residential property.