Are there any anticipated changes to the definition of a 'second home' or 'additional property' for stamp duty purposes in 2026 that could impact my investment strategy?

Quick Answer

As of December 2025, no specific legislative changes to the definition of 'second home' or 'additional property' for SDLT are anticipated for 2026. The 5% additional dwelling surcharge thus continues to apply to properties not replacing a main residence.

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As of December 2025, no specific legislative changes to the definition of 'second home' or 'additional property' for SDLT are anticipated for 2026. The 5% addit

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