Home Buyer TaxStamp Duty, LBTT and LTT calculators for England, Scotland and Wales

Residential purchases by individuals in England, Northern Ireland, Scotland and Wales

Second homes and buy-to-let

How the extra charge on additional homes works in each nation, and when you can get it back.

All three nations charge more when a purchase leaves you owning more than one home. The charge applies to purchases of £40,000 or more and usually includes homes you own anywhere in the world.

England and Northern Ireland

A surcharge of 5% is added to every Stamp Duty band. This rate applies from 31st October 2024. On a £250,000 buy-to-let the bill is 5% of the first £125,000 plus 7% of the next £125,000, which comes to £15,000.

Scotland

The Additional Dwelling Supplement is 8% of the whole price for transactions on or after 5th December 2024. It is added to the normal LBTT. On a £200,000 purchase the supplement alone is £16,000.

Wales

Wales uses a separate table of higher residential rates, in force from 11th December 2024. They start at 5% on the first £180,000 and rise to 17% above £1,500,000.

Replacing your main home

If you buy a new main home before selling the old one, you normally pay the extra charge at first. In England and Northern Ireland you can claim a refund if you sell your previous main home within three years. In Scotland the period is 36 months for transactions on or after 1st April 2024. Check the exact conditions with the tax authority or your solicitor before relying on a refund.

Related calculators

Rental yield calculatorStamp Duty calculatorLBTT calculator

Rates and rules used: Sources: GOV.UK higher rates; Revenue Scotland ADS; Welsh Government. Checked 16th September 2026. Rates are reviewed whenever a government changes them, and at least every April.

These calculators give an estimate based on the published rates for residential purchases. They do not cover purchases by companies or trusts, multiple dwellings, shared ownership, new leases, mixed-use or non-residential property, linked transactions, or completions before the dates shown. This is general information, not tax or legal advice. Your solicitor or conveyancer will confirm the tax due. Rates checked against GOV.UK, Revenue Scotland and the Welsh Government on 16th September 2026.