How will the 3% surcharge on additional properties for second homes be calculated in 2026 if I own a small holiday let now and want to purchase a new main residence?
Quick Answer
In 2026, the additional dwelling SDLT surcharge will be 5%, not 3%. If buying a new main residence, you'll pay the extra 5% then claim a refund if your old main residence sells within 36 months.
About This Topic
From April 2025, the UK additional dwelling SDLT surcharge is 5%. Learn how this impacts purchasing a new main residence if you already own a holiday let and how to claim a refund.
This question is part of our Tax & Accounting category, providing expert guidance on UK property investment.
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