SDLT Higher Rates Refund Calculator 2026/27: 5% Surcharge
How much of the 5% SDLT higher-rates surcharge you can get back if you sell your previous main home within 3 years, with refund amounts by price.
Refund amount by purchase price
The higher rates for additional dwellings are the standard SDLT rates plus 5% on each band, for purchases with an effective date on or after 31 October 2024 (3% before that date). The refund is the difference between what you paid at the higher rates and the SDLT due at the standard rates. Figures below are for England and Northern Ireland at current rates, for a buyer who is not a first-time buyer or non-UK resident.
| New purchase price | SDLT at higher rates | SDLT at standard rates | Refund |
|---|---|---|---|
| £250,000 | £15,000 | £2,500 | £12,500 |
| £400,000 | £30,000 | £10,000 | £20,000 |
| £600,000 | £50,000 | £20,000 | £30,000 |
| £800,000 | £70,000 | £30,000 | £40,000 |
| £1,200,000 | £123,750 | £63,750 | £60,000 |
| £1,800,000 | £219,750 | £129,750 | £90,000 |
If your new home was bought before 31 October 2024, the surcharge you paid, and so the refund, was 3% of the price rather than 5%. The conditions are on the GOV.UK refund guidance. Scotland (LBTT) and Wales (LTT) have their own additional-dwelling rules.
Frequently asked questions
Who can claim a refund of the higher rates of SDLT?
You can apply if you paid the higher rates on a new home because you still owned your previous main home, and you then sold that previous main home within 3 years of buying the new one. The application is made by the main buyer or an agent acting for them.
What is the deadline for an SDLT higher rates refund?
If you sold your previous main home on or after 29 October 2018, HMRC must receive the refund request by the later of 12 months after the date of sale and 12 months after the filing date of the SDLT return for your new main home.
What if it takes longer than 3 years to sell my previous home?
You can still apply if you bought the new home on or after 1 January 2017 and exceptional circumstances stopped you selling, such as government-imposed restrictions. HMRC says a chain breaking down or not finding a buyer at your price are not exceptional circumstances.
What information do I need to apply for the refund?
Your details, the new property details including the effective date and SDLT unique transaction reference number, the address, sale date and buyer of the previous main home, the tax paid, the amount you are asking to be repaid and the bank details for the repayment.
How do I apply for an SDLT higher rates refund?
Apply online through the HMRC service on GOV.UK. If you cannot use the online service, fill in form SDLT16, print it and post it to HMRC at the address on the form. An agent can apply for you with a signed letter of consent from the main buyer.