Stamp Duty on Additional Property

If you purchase a second (or more) property then currently there is a 2% additional Stamp Duty Land Tax (SDLT) on the purchase. This is applicable whether it is a second home or buy-to-let purchase.

However, if within three years of purchasing the second property or second home you sell your primary home and move into that additional property then you can reclaim the additional property surcharge paid at the point of purchase.