SDLT Additional Property Surcharge Refund Calculator 2026/27: 5% Refund
UK SDLT additional property surcharge refund calculator 2026/27 - 5% surcharge (raised from 3% on 31 October 2024) refund when selling previous main residence within 36 months. SDLT16 application.
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
Who can claim the 3 per cent SDLT surcharge 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.
How long does an SDLT surcharge refund take?
Application via gov.uk SDLT16 form. HMRC processes typically 30 days. Apply within 12 months of selling previous residence.
What is the 36-month deadline for an SDLT refund?
Strict. From completion of NEW purchase to completion of SALE of old. After 36 months refund permanently lost.
What evidence does HMRC want with an SDLT refund claim?
Title deeds, completion statements, council tax bills, utility bills, electoral roll - proving previous residence was main home + new is now main home.
Should I claim the SDLT refund myself or through a solicitor?
DIY possible via gov.uk SDLT16. Solicitor handles as part of conveyancing. Specialist firms charge 20-30% commission - avoid if straightforward.