SDLT Additional Property Surcharge Refund Calculator 2026/27
Refund of additional-property SDLT surcharge (5% from 31 October 2024, was 3% before) if you sell your previous main residence within 36 months of buying your new home.
Refund amount by purchase price (5% surcharge)
| New purchase price | 5% surcharge refund | Note |
|---|---|---|
| £250,000 | £12,500 | Typical first-time-buyer area (5% × £250k) |
| £400,000 | £20,000 | Mid-range purchase |
| £600,000 | £30,000 | Upper-mid purchase |
| £800,000 | £40,000 | London / SE typical |
| £1,200,000 | £60,000 | Prime London |
| £1,800,000 | £90,000 | High-value property |
Frequently asked questions
Eligibility for SDLT 3% refund
Bought new home while still owning previous main residence (paid 3% surcharge), then sold previous residence within 36 months. New home becomes your main residence. Both residential properties.
Refund timing
Application via gov.uk SDLT16 form. HMRC processes typically 30 days. Apply within 12 months of selling previous residence.
36-month deadline
Strict. From completion of NEW purchase to completion of SALE of old. After 36 months refund permanently lost.
Evidence required
Title deeds, completion statements, council tax bills, utility bills, electoral roll - proving previous residence was main home + new is now main home.
DIY vs solicitor application
DIY possible via gov.uk SDLT16. Solicitor handles as part of conveyancing. Specialist firms charge 20-30% commission - avoid if straightforward.