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Buy-to-let stamp duty surcharge (UK): higher rates in a simple example

In England and Northern Ireland, buying an additional home (including many buy-to-lets) can trigger higher SDLT rates. Here’s the simple rule of thumb and a tiny example.

Published: 25/04/2026 • Last verified: 25/04/2026

The short answer

If you’re buying a buy-to-let or another additional residential property in England or Northern Ireland, you may have to pay higher Stamp Duty Land Tax (SDLT) rates (sometimes described as the “surcharge”).

Whether higher rates apply depends on the GOV.UK conditions (including what you will own after completion). The safest way to sanity-check your scenario is the official calculator.

A tiny example

Example (illustrative, England/NI):

  • Purchase price: £250,000
  • You already own a home and you’re buying another residential property (so higher rates may apply)

At the time of writing, GOV.UK shows that higher rates apply on each band, so the SDLT on an additional property can be materially higher than on a main home at the same price. Use the official calculator to confirm the exact amount for your circumstances.

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