Residential purchases by individuals in England, Northern Ireland, Scotland and Wales
Second home stamp duty calculator
Enter the price of a second home or buy-to-let to see the tax in each nation and how much extra you pay compared with moving home.
| Where the home is | Second home pays | Moving home pays | Extra cost |
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Figures assume individual buyers who meet the conditions, leave out the 2% Stamp Duty surcharge for buyers who are not UK resident, and use the ordinary rates in the moving-home column.
Rates and rules used: Stamp Duty 5% surcharge on additional properties (from 31st October 2024); LBTT Additional Dwelling Supplement of 8% (from 5th December 2024); Land Transaction Tax higher residential rates (from 11th December 2024). None of the extra charges applies below £40,000. Sources: GOV.UK residential rates; Revenue Scotland residential rates; Welsh Government rates and bands; GOV.UK higher rates; Welsh Government higher rates. Checked 16th September 2026. Rates are reviewed whenever a government changes them, and at least every April.
How the extra charge works in each nation
In England and Northern Ireland, 5% is added to every Stamp Duty band. In Scotland, the Additional Dwelling Supplement is a flat 8% of the whole price, on top of LBTT. In Wales, a separate set of higher rates applies, starting at 5% on the first £180,000.
The extra charges usually do not apply if you are replacing your main home. If you buy a new main home before selling the old one, you will normally have to pay the extra tax at the time of purchase, and you may be able to claim it back once the old home is sold, within the time limits. The second homes and buy-to-let guide explains this.
Common questions
Does this cover buying through a company?
No. Purchases by companies and trusts follow different rules and are not covered here.
Does the extra charge apply to a property under £40,000?
No. In all three nations the extra charges do not apply where the price is below £40,000.
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.