From 2026, what strategic acquisition timings should I consider if I plan to buy a new main residence and retain my existing property as a second home, to minimise the higher rate SDLT liability?
Quick Answer
Strategic acquisition timings for a new main residence while retaining an existing one as a second home revolve around the 3-year window for Additional Dwelling Supplement (ADS) Stamp Duty Land Tax (SDLT) refunds, allowing reclamation of the 5% surcharge if the old main residence is sold within that period.
About This Topic
Strategise new main residence acquisition timings to minimise 5% additional dwelling SDLT. Sell your old home within 3 years to reclaim the surcharge, potentially saving £20,000 on a £400,000 property.
This question is part of our Tax & Accounting category, providing expert guidance on UK property investment.
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