What Stamp Duty Land Tax (SDLT) rate applies for the purchase of a second home? What is the SDLT higher rate? Are there any reliefs from the SDLT higher rate?

This is a freeview 'At a glance' guide to the residential property higher rate of SDLT. Subscribers can view their detailed guide here.

At a glance

What are the higher rate SDLT rates and bands?

What's new? & COVID-19 changes

What do the higher rates apply to?

The higher rate only applies to purchases of major interests in dwellings.

While the definition of a dwelling is related to the Definition of a residential property (for SDLT) it has not got the same meaning.

A dwelling includes:

The following are not treated as dwellings and the higher rate charge does not apply:

SDLT FAQs

See Subscriber Guide: SDLT Residential Property & dwellings

Multiple Dwellings Relief (MDR): Purchase of more than one dwelling

What does HMRC say about mixed-use properties?

Is there any relief if a property is purchased for use as a dwelling in a trade?

Yes, but only in limited circumstances. See Subscriber Guide SDLT Residential Property Higher Rates

Married couples and civil partners

Joint ownership

If two or more people own or purchase property jointly, see Subscriber Guide SDLT Residential Property Higher Rates

Special rules for business partners

When a partnership in which you are a partner owns a dwelling used for the partnership’s trade. 

Special rules for inherited properties

What is classed as my main residence?

What are the conditions for relief if I am replacing my main residence?

Useful guides on this topic

SDLT: Residential property higher rates
What Stamp Duty Land Tax (SDLT) rate applies for the purchase of a second home? What is the SDLT higher rate? Are there any reliefs from the SDLT higher rate?

SDLT: Multiple DwellingsRelief
What is multiple dwellings relief? When does it apply and how is it claimed?

SDLT: Linked transactions
What are linked transactions? When do the linked transaction rules apply for SDLT? How do I calculate SDLT on a linked transaction?


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