A £250,000 flat costs £2,500 as a home and £15,000 as a rental
SDLT Surcharge Calculator
Five points on every band, including the one that used to be free. It rose from three points to five on 1 April 2025, so any figure you remember is low.
SDLT Surcharge Calculator
Five points on every band, including the nil rate band. England and Northern Ireland.
What the surcharge really does
It applies to every band, including the nil rate band. A £250,000 flat costs £2,500 as a home and £15,000 as a rental, because the first £125,000 stops being free.
It does not apply below £40,000, and it does not apply where you are replacing your only or main home, provided the old one sells within 36 months.
It went from three points to five on 1 April 2025, so any calculation from before then understates it.
Scotland has LBTT and Wales has LTT. Both are devolved, both have their own surcharge, and neither is this calculator.
Take the workbook
Band by band, with the surcharge shown separately so you can see what it adds.
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