SDLT on £400,000 in England & Northern Ireland
Second Home / Buy-to-Let · Mid-market · 2025-26 & 2026-27 rates
2025-26 stamp duty bill
£30,000
Effective rate: 7.50% · 5% higher rate surcharge: £20,000
SDLT on a £400,000 property as a second-home / additional-property buyer in England & Northern Ireland is £30,000 for the 2025-26 tax year (effective rate 7.50%). This includes a 5% higher rate surcharge of £20,000 on top of standard SDLT. The same purchase in 2026-27 is also £30,000 — bands and rates are unchanged year-on-year.
Band-by-band breakdown (England & Northern Ireland, 2025-26)
| Band | Taxable in this band | Rate | Tax |
|---|---|---|---|
| £0 – £125,000 | £125,000 | 0.00% | £0 |
| £125,001 – £250,000 | £125,000 | 2.0% | £2,500 |
| £250,001 – £925,000 | £150,000 | 5.0% | £7,500 |
| + 5% higher rate surcharge on full price | £400,000 | 5% | £20,000 |
| Total SDLT due | £30,000 | ||
Same purchase in the other UK jurisdictions
A £400,000 purchase by a second home / additional property costs different amounts depending on where the property sits — each jurisdiction sets its own bands.
| Jurisdiction | Tax | Total due | Effective rate |
|---|---|---|---|
| England & Northern Ireland (this page) | SDLT | £30,000 | 7.50% |
| Scotland | LBTT | £45,350 | 11.34% |
| Wales | LTT | £30,500 | 7.63% |
Different buyer type at £400,000
2026-27 rates
For 2026-27 the bands published by HMRC, Revenue Scotland, and the Welsh Revenue Authority are unchanged from 2025-26. The same £400,000 purchase as a second home / additional property in England & Northern Ireland costs £30,000 in 2026-27 — identical to 2025-26 (subject to any future Budget changes).
Run your own scenario
Different price, different buyer type, or completing in a different tax year? The interactive Stamp Duty Calculator handles SDLT, LBTT, and LTT with full FTB and surcharge logic. Buying with a mortgage? Pair with the Relocation Calculator for total moving costs.
Frequently asked questions
How much SDLT do you pay on a £400,000 property in England & Northern Ireland as a second home / additional property?
For 2025-26, SDLT on a £400,000 property in England & Northern Ireland as a second home / additional property is £30,000 — an effective rate of 7.50% on the purchase price. For 2026-27 the figure is £30,000. The breakdown by band is shown in the table on this page.
Why is the second-home SDLT on £400,000 in England & Northern Ireland so much higher?
England & Northern Ireland adds a 5% higher rate surcharge to every pound of an additional residential property purchase, on top of the standard banded rates. On £400,000 that surcharge alone is £20,000, bringing the total SDLT to £30,000. The surcharge applies to buy-to-let, holiday homes, and any purchase where the buyer already owns another dwelling worth £40,000+.
How does SDLT on £400,000 compare across the UK?
At £400,000 for a second home / additional property, the same purchase costs £45,350 in Scotland, £30,500 in Wales. England & Northern Ireland's figure is £30,000. Differences come from the band thresholds and rates set by HMRC (England & NI), Revenue Scotland (LBTT), and the Welsh Revenue Authority (LTT).
Are these SDLT rates the same in 2026-27?
Yes — for 2026-27 the bands and rates published by HMRC, Revenue Scotland, and the Welsh Revenue Authority are unchanged from 2025-26. The SDLT on £400,000 as a second home / additional property in England & Northern Ireland for 2026-27 is therefore £30,000, identical to the 2025-26 figure (subject to any future Budget changes).
Related Calculators
Mortgage Calculator
UK mortgage repayments with stamp duty, deposit, and total interest over the term.
First-Time Buyer Stamp Duty Calculator
FTB SDLT/LBTT/LTT — England £0–£300k relief with £500k cliff, Scotland £175k uncapped, Wales no relief.
Buy-to-Let & Second Home Stamp Duty Calculator
Additional-property surcharge: 5% England (Oct 2024), 8% Scotland ADS (Dec 2024), 5% Wales.