Stamp Duty on Second Homes & Buy-to-Let Calculator
Buying a second home, holiday home, or buy-to-let property in England or Northern Ireland triggers an extra 5% SDLT surcharge on top of the standard rates.
不動産価格を入力すると、推定税額が表示されます。
概要
Buying a second home, holiday home, or buy-to-let property in England or Northern Ireland triggers an extra 5% SDLT surcharge on top of the standard rates.
計算の仕組み
The surcharge applies to the entire purchase price, not just the portion above a threshold, and is added to whatever SDLT would normally be due under the standard bands.
計算方法
This calculator computes standard SDLT across the usual bands, then adds a flat 5% of the full property value as the additional-property surcharge.
免除と減免
If the additional property replaces your main residence (and the previous main residence is sold within 36 months), you may be able to reclaim the surcharge.
最近のルール変更
The surcharge increased from 3% to 5% for transactions completed on or after 31 October 2024.
用語集
Surcharge: an additional percentage charged on top of standard rates for specific buyer circumstances.