Additional property (SDLT higher rates)
An additional property is when you buy a residential property while owning another. In England/NI this can trigger higher SDLT rates.
Last verified: 10/03/2026
Definition
In the SDLT context (England and Northern Ireland), buying an additional residential property can mean higher rates apply. GOV.UK provides guidance on when higher rates can apply and how they work.
Why it matters
If higher rates apply, the SDLT bill can be significantly larger, which affects:
- cash required at completion
- investment returns if you are buying as a landlord
Practical tip
Model scenarios on the Residential stamp duty calculator and confirm your circumstances with a conveyancer.
Related terms
- SDLT