Are there any specific relief or exemption scenarios for the 3% second home SDLT surcharge that might be introduced or withdrawn in the 2026 fiscal year for landlords selling their primary residence to buy two investment properties?
Quick Answer
The additional dwelling SDLT surcharge is 5% as of April 2025, not 3%. There are no current reliefs for landlords selling a primary residence to buy two investment properties, meaning the 5% surcharge likely applies to both purchases.
About This Topic
As of December 2025, the SDLT additional dwelling surcharge is 5% for landlords buying two investment properties. No new reliefs expected for 2026. Calculate costs carefully.
This question is part of our Tax & Accounting category, providing expert guidance on UK property investment.
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