Reviewed by Mustafa Bilgic
Founder, WebCalculator · Last updated 26 July 2026
Surcharge rates and refund rules from GOV.UK SDLT guidance. Not financial or legal advice.
If you bought a new main home before selling the old one, you paid the 5% SDLT surcharge for additional dwellings. You can reclaim that surcharge if you sell your previous home within 36 months. Enter the purchase price below to see how much you can claim back from HMRC.
Purchase price of the new property
When you buy a new main residence before selling your existing one, HMRC treats the purchase as an additional dwelling and charges the higher rate — currently 5% on top of standard SDLT rates (since 31 October 2024). Once you sell your old home, you can apply for a refund of that surcharge.
| Rule | Detail |
|---|---|
| Sell within | 36 months of new purchase completion |
| Apply within | 12 months of selling old home (or 12 months of SDLT return filing) |
| Surcharge rate | 5% (from 31 Oct 2024) or 3% (before) |
| Interest | HMRC pays interest on the refund from the original payment date |
For the full stamp duty calculation including all bands and the surcharge, use the stamp duty calculator. If buying a second home that will not replace your main residence, see the second home stamp duty calculator.
The higher rate for additional dwellings is 5% above the standard SDLT rates, applied from 31 October 2024. On a £300,000 property the 5% surcharge adds £15,000 to your stamp duty bill.
You can claim a refund of the 5% surcharge if you sell your previous main residence within 36 months (3 years) of completing on the new property. Apply within 12 months of selling the old home.
Apply online through GOV.UK or write to HMRC's SDLT team. You need both transaction references, completion dates, and property details. HMRC aims to process refunds within 15 working days.
Yes. HMRC pays interest from the date you originally paid the higher rate to the date the refund is issued.
From completion (the effective date), not from exchange. You must complete the sale of your old property within those 36 months.
The surcharge was 3% not 5%. Your refund would be for the 3% amount. The 36-month deadline and application process are the same.