It's added on top of any other rates, including the higher rates for additional homes.
Rates for a non-resident buying a main home
| Portion of the price | Rate |
|---|---|
| Up to £125,000 | 2% |
| £125,001 to £250,000 | 4% |
| £250,001 to £925,000 | 7% |
| £925,001 to £1,500,000 | 12% |
| Above £1,500,000 | 14% |
Example: £300,000 main home
£11,000
Show workings
- 2% on £125,000 (£0 – £125,000) = £2,500
- 4% on £125,000 (£125,000 – £250,000) = £5,000
- 7% on £50,000 (£250,000 – £300,000) = £3,500
Example: £300,000 buy-to-let (both surcharges)
£26,000
Show workings
- 7% on £125,000 (£0 – £125,000) = £8,750
- 9% on £125,000 (£125,000 – £250,000) = £11,250
- 12% on £50,000 (£250,000 – £300,000) = £6,000
The SDLT residence test
For individuals, you are usually treated as non-UK resident for SDLT if you were in the UK for fewer than 183 days in the 12 months before the purchase. This test is specific to SDLT. It isn't the same as your nationality, your income tax residence or the Statutory Residence Test.
Buying jointly
If any buyer is non-resident, the surcharge usually applies to the whole purchase.
Spouse or civil partner exception: if you are buying with your spouse or civil partner, you are not separated, neither of you is buying as a trustee, and one of you is UK resident, you are both treated as UK resident. Our calculator asks about this. Companies and trusts have their own tests.
Getting the surcharge back
You can usually reclaim the 2% if you spend at least 183 days in the UK during any continuous 365-day period inside a two-year window: from 364 days before completion to 365 days after it. The period can span the completion date. See the refund timeline.