The chargeable consideration — normally the price you are paying for the property.
Three different taxes, with different bands and different reliefs.
The surcharge applies to additional dwellings costing £40,000 or more, including a buy-to-let bought while you own your own home.
Relief exists in England, Northern Ireland and Scotland. Wales has none, and it never applies alongside the additional dwelling rates.
For SDLT, the test is whether you were present in the UK for at least 183 days in the 12 months before the purchase.
A company pays the higher rates on any residential purchase of £40,000 or more, and a single rate of 17% over £500,000 unless a relief applies.
Only relevant to a company buying above £500,000 in England or Northern Ireland. The relief takes the purchase back onto the higher rates, and it is subject to clawback.
Illustrative figures on 2026/27 rates and simplified assumptions. This is information, not advice, and it is no substitute for a proper calculation on your own numbers. Ask us to work through your own figures.