Calculate stamp duty when buying an HMO or buy-to-let property. Includes 5% surcharge for additional residential. England & Wales rates.
HMOs, buy-to-let and second homes attract a 5% surcharge on top of standard SDLT rates. This applies from £40,000. The calculator uses England & Wales rates (as of Oct 2024).
If you bought the HMO while selling your previous main home, you may avoid the surcharge or claim a refund from HMRC within 12 months of selling the old home (provided it sold within 36 months of the purchase).
| Region | Tax | Notes |
|---|---|---|
| England & N. Ireland | SDLT | 5% surcharge on additional residential |
| Scotland | LBTT | Different bands and rates; additional dwelling supplement |
| Wales | LTT | Different bands and rates; higher rates for additional properties |
Relief for first-time buyers (0% on first £300k, 5% on £300k–£500k) does not apply to buy-to-let or HMO purchases.
References: gov.uk stamp duty; additional property rates; Finance Act 2003