Holiday Let Stamp Duty Calculator 2026
Work out the stamp duty on a holiday let in England, Northern Ireland, Scotland or Wales. Shows the 5% surcharge, the 8% Scottish ADS or the Welsh higher rates, band by band.
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Calculate Holiday Let Stamp Duty
Maximum: £25,000,000
Holiday lets are typically classed as additional properties and incur a surcharge
Key Tax Considerations for Holiday Lets Post-FHL Abolition
The Furnished Holiday Lettings (FHL) tax regime was abolished in April 2025. Holiday lets are now treated the same as standard buy-to-let properties for income tax purposes, meaning restricted mortgage interest relief (Section 24) and no capital allowances for furnishings.
Total SDLT
£20,000
Effective rate: 6.67%
Includes 5% additional property surcharge: £15,000
| Band | Rate | Tax |
|---|---|---|
| £0 - £125,000 | 5% | £6,250 |
| £125,000 - £250,000 | 7.0% | £8,750 |
| £250,000 - £300,000 | 10% | £5,000 |
| Total SDLT | £20,000 | |
Disclaimer: This calculator provides estimates based on the stamp duty rates in force at August 2026, unchanged since 1 April 2025. Holiday let purchases are typically subject to additional property surcharges. Tax treatment varies by region (SDLT in England, LBTT in Scotland, LTT in Wales). This tool is for informational purposes only and does not constitute financial or legal advice. Consult a qualified tax advisor or solicitor for advice specific to your circumstances.
How Holiday Let Stamp Duty Is Worked Out
A holiday let is residential property, so it is taxed at the residential rates for the nation it is in. If you will own another home worth £40,000 or more after completion, or you buy through a company, the additional property rates apply on top. Below £40,000 the higher rates do not apply.
Letting the property commercially, paying business rates or using a commercial mortgage does not move it onto the lower non-residential rates. Our guide to stamp duty on holiday lets explains why, and covers the narrow exceptions.
Holiday Let Rates by Nation
- England and Northern Ireland (SDLT): standard bands of 0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5 million and 12% above, with the 5% surcharge added to every band.
- Scotland (LBTT): bands of 0% to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000 and 12% above, plus the 8% Additional Dwelling Supplement on the whole price.
- Wales (LTT): a separate set of higher rate bands replaces the main bands, shown below.
Wales LTT Higher Rates
| Portion of price | Rate |
|---|---|
| Up to £180,000 | 5% |
| £180,001 to £250,000 | 8.5% |
| £250,001 to £400,000 | 10% |
| £400,001 to £750,000 | 12.5% |
| £750,001 to £1,500,000 | 15% |
| Over £1,500,000 | 17% |
Worked Examples
Each example assumes the buyer already owns a home, so the higher rates apply.
£400,000 Holiday Let in Cornwall (England)
| £0 to £125,000 | @ 5% | £6,250 |
| £125,001 to £250,000 | @ 7% | £8,750 |
| £250,001 to £400,000 | @ 10% | £15,000 |
| Total SDLT | £30,000 | |
£20,000 of this is the 5% surcharge. Without it the bill would be £10,000.
£350,000 Holiday Lodge in the Highlands (Scotland)
| £0 to £145,000 | @ 0% | £0 |
| £145,001 to £250,000 | @ 2% | £2,100 |
| £250,001 to £325,000 | @ 5% | £3,750 |
| £325,001 to £350,000 | @ 10% | £2,500 |
| Additional Dwelling Supplement (8%) | £28,000 | |
| Total LBTT | £36,350 | |
£250,000 Holiday Cottage in Pembrokeshire (Wales)
| £0 to £180,000 | @ 5% | £9,000 |
| £180,001 to £250,000 | @ 8.5% | £5,950 |
| Total LTT | £14,950 | |
Buying Six or More Holiday Units
If six or more separate dwellings, such as lodges on a holiday park, are bought in a single transaction, the whole purchase is treated as non-residential (FA 2003 s116(7)). Use the commercial stamp duty calculator for that figure instead.
Holiday Let Stamp Duty FAQs
How much stamp duty is there on a £300,000 holiday let?
In England and Northern Ireland it is £20,000 if you already own a home: £5,000 at the standard rates plus a £15,000 surcharge. If the holiday let will be the only home you own, an individual buyer pays £5,000.
Does the surcharge apply if the holiday let is my only property?
No. If you will not own any other home worth £40,000 or more when you complete, an individual buyer pays the standard residential rates. Tick "Is this your only property?" in the calculator. A company pays the higher rates on any dwelling costing £40,000 or more, whether or not it owns anything else.
Is holiday let stamp duty the same in Scotland and Wales?
No. In Scotland you pay LBTT plus the 8% Additional Dwelling Supplement on the whole price. In Wales the higher rate LTT bands apply instead of the main bands, from 5% up to 17%. Choose the nation in the calculator to see the right figure.
Can a first-time buyer get relief on a holiday let?
No. First-time buyer relief only applies where you intend to live in the property as your only or main home. A holiday let bought to rent out does not qualify, so the standard or higher rates apply.
Reviewed by
Julie White
ACAStamp duty specialist since 1999Stamp Duty Land Tax Specialist
ACA and Tax Adviser with a career spanning nearly four decades, specialising in stamp duty planning and advisory work since 1999.