SDLT Implications for Additional Property Purchases in 2025-26
What Is SDLT?
Stamp Duty Land Tax is a tax you pay when you purchase property or land in England and Northern Ireland. The amount depends on:
- The property price
- Whether it’s your first property or an additional one
- Your residency status (UK resident or non-resident)
SDLT Rates for Additional Property Purchases in 2025–26
As of the latest government guidelines (expected to remain consistent into 2025–26 unless otherwise updated in an Autumn Statement), when you purchase an additional property, a 3% surcharge is applied on top of the standard SDLT rates.
Example SDLT rates for additional properties:
|
Property Price |
SDLT Rate (including 3% surcharge) |
|
Up to £250,000 |
3% |
|
£250,001–£925,000 |
8% |
|
£925,001–£1.5 million |
13% |
|
Over £1.5 million |
15% |
Important: This surcharge applies even if the additional property is abroad or if the purchase is made by a limited company.
Key Triggers for the SDLT Surcharge
- You own another property anywhere in the world
- You do not sell your main residence before buying the new one
- You're buying through a limited company or trust
- You’re a non-resident investor
Reclaiming the SDLT Surcharge
If you purchase a new main residence and sell your previous one within 3 years, you may be eligible for a refund of the 3% surcharge. TAXVAT can help with:
- Assessing your eligibility
- Filing the correct SDLT refund claim
- Avoiding HMRC penalties or delays
How TAXVAT Helps You Navigate SDLT
Understanding and calculating SDLT can be complex, especially when:
- You’re managing multiple properties
- You're buying through a special purpose vehicle (SPV)
- You’re structuring a buy-to-let portfolio
- You’re dealing with shared ownership schemes or joint ventures
TAXVAT's property tax specialists offer tailored SDLT advice to ensure:
✅ Maximum tax efficiency
✅ Legal compliance
✅ No surprise tax bills
✅ Guidance for refund claims, exemptions, and reliefs
2025–26 Outlook: What to Watch
While SDLT rules have remained largely consistent since 2022, the political landscape and housing policies may change with upcoming budgets or a new government. TAXVAT constantly monitors legislation, so you stay informed and prepared.
Need Help with SDLT on a Second Property?
Don't let hidden tax costs derail your investment. Whether you're an individual, landlord, or overseas buyer, TAXVAT provides comprehensive tax advisory services that protect your interests and help you plan ahead.
Contact TAXVAT today for a free consultation on your upcoming property purchase:
www.taxvatreturn.co.uk | info@taxvatreturn.co.uk
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