SDLT Second Home / BTL 2027
SDLT second home 2027: standard rate + 5% surcharge. £0-250K 5%, £250K-925K 10%, £925K-1.5M 15%, over £1.5M 17%. Companies/foreign buyers extra 2%.
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UK Stamp Duty Land Tax (SDLT) on second homes and buy-to-let includes a 5% surcharge on top of standard rates. 2027 bands: 5% to £250K, 10% to £925K, 15% to £1.5M, 17% above. Corporate and non-UK buyers add another 2%.
Second Home Surcharge
The 5% Additional Property Surcharge applies if you own any other residential property (including overseas) at the time of completion. Applies to BTL, second homes, and certain other ownership structures.
Non-UK Resident 2% Surcharge
Non-UK residents pay an additional 2% on top of standard SDLT rates. Applies if you've been outside UK 183+ days in 12 months before completion.
Scotland and Wales
Scotland uses LBTT (Land and Buildings Transaction Tax) with 8% Additional Dwelling Supplement. Wales uses LTT (Land Transaction Tax) with 4% higher residential rates. Calculate separately for each jurisdiction.
Last updated May 2026. Sources: HMRC SDLT.