Payotte study · Non-UK residents · 116 areas

The 2% non-UK resident surcharge on the average home

The extra SDLT a non-UK resident pays on the average home of each English and Northern Irish area: 2 points on top of the usual rates. Scotland and Wales have no such surcharge.

Computed by Payotte from the UK House Price Index (August 2026) and the purchase tax rates of each nation, read on the official pages on 2026-10-14.

In short

In England and Northern Ireland, a buyer who is not UK resident pays 2 extra points of SDLT on the whole price. On the average home that is £2,732 more in City of Kingston upon Hull and £24,081 more in Kensington and Chelsea. Scotland and Wales charge no non-resident surcharge.

All 116 areas

#	Area	Nation	Average price	Tax as a UK resident	Surcharge for a non-UK resident
1	Kensington and Chelsea	England	£1,204,072	£64,157	£24,081
2	City of Westminster	England	£887,206	£34,360	£17,744
3	Camden	England	£798,486	£29,924	£15,970
4	Hammersmith and Fulham	England	£754,825	£27,741	£15,097
5	Wandsworth	England	£694,210	£24,711	£13,884
6	St Albans	England	£655,974	£22,799	£13,119
7	Merton	England	£623,791	£21,190	£12,476
8	Hackney	England	£619,408	£20,970	£12,388
9	Southwark	England	£569,160	£18,458	£11,383
10	Lambeth	England	£540,198	£17,010	£10,804
11	Lewisham	England	£486,416	£14,321	£9,728
12	Buckinghamshire	England	£477,450	£13,873	£9,549
13	Greenwich	England	£462,868	£13,143	£9,257
14	East Hertfordshire	England	£455,973	£12,799	£9,119
15	Tower Hamlets	England	£447,950	£12,398	£8,959
16	Horsham	England	£441,491	£12,075	£8,830
17	Mid Sussex	England	£431,904	£11,595	£8,638
18	North Hertfordshire	England	£422,835	£11,142	£8,457
19	Brighton and Hove	England	£408,240	£10,412	£8,165
20	Croydon	England	£396,718	£9,836	£7,934
21	Stratford-on-Avon	England	£396,711	£9,836	£7,934
22	Trafford	England	£393,897	£9,695	£7,878
23	New Forest	England	£384,564	£9,228	£7,691
24	Adur	England	£378,990	£8,950	£7,580
25	Test Valley	England	£372,289	£8,614	£7,446
26	Warwick	England	£370,924	£8,546	£7,418
27	South Hams	England	£360,616	£8,031	£7,212
28	Central Bedfordshire	England	£355,263	£7,763	£7,105
29	City of Bristol	England	£353,596	£7,680	£7,072
30	Harborough	England	£341,706	£7,085	£6,834
31	South Gloucestershire	England	£335,572	£6,779	£6,711
32	Crawley	England	£332,097	£6,605	£6,642
33	Solihull	England	£332,022	£6,601	£6,640
34	Babergh	England	£331,207	£6,560	£6,624
35	Bedford	England	£330,462	£6,523	£6,609
36	Dorset	England	£328,589	£6,429	£6,572
37	Wiltshire	England	£328,102	£6,405	£6,562
38	Milton Keynes	England	£323,868	£6,193	£6,477
39	Mid Suffolk	England	£317,979	£5,899	£6,360
40	North Somerset	England	£314,307	£5,715	£6,286
41	Eastleigh	England	£312,753	£5,638	£6,255
42	Cheshire East	England	£311,897	£5,595	£6,238
43	York	England	£311,865	£5,593	£6,237
44	Bournemouth Christchurch and Poole	England	£310,176	£5,509	£6,204
45	South Staffordshire	England	£308,695	£5,435	£6,174
46	Rutland	England	£307,406	£5,370	£6,148
47	Worthing	England	£299,075	£4,954	£5,982
48	Teignbridge	England	£298,159	£4,908	£5,963
49	Blaby	England	£293,412	£4,671	£5,868
50	West Northamptonshire	England	£289,726	£4,486	£5,795
51	Exeter	England	£289,403	£4,470	£5,788
52	West Devon	England	£286,921	£4,346	£5,738
53	Somerset	England	£282,498	£4,125	£5,650
54	East Suffolk	England	£277,949	£3,897	£5,559
55	Shropshire	England	£277,521	£3,876	£5,550
56	Cornwall	England	£274,570	£3,729	£5,491
57	Cheshire West and Chester	England	£270,534	£3,527	£5,411
58	Charnwood	England	£270,351	£3,518	£5,407
59	North Yorkshire	England	£270,080	£3,504	£5,402
60	Breckland	England	£266,835	£3,342	£5,337
61	Tendring	England	£260,636	£3,032	£5,213
62	Warrington	England	£259,224	£2,961	£5,184
63	Hinckley and Bosworth	England	£258,960	£2,948	£5,179
64	Manchester	England	£256,760	£2,838	£5,135
65	North East Derbyshire	England	£253,012	£2,651	£5,060
66	North Northamptonshire	England	£252,884	£2,644	£5,058
67	Leeds	England	£246,385	£2,428	£4,928
68	Bury	England	£243,107	£2,362	£4,862
69	Southampton	England	£235,729	£2,215	£4,715
70	Birmingham	England	£234,867	£2,197	£4,697
71	Dudley	England	£233,819	£2,176	£4,676
72	City of Peterborough	England	£231,634	£2,133	£4,633
73	Westmorland and Furness	England	£231,161	£2,123	£4,623
74	Coventry	England	£227,721	£2,054	£4,554
75	Leicester	England	£226,881	£2,038	£4,538
76	Nuneaton and Bedworth	England	£226,730	£2,035	£4,535
77	Ipswich	England	£226,175	£2,024	£4,524
78	Salford	England	£223,323	£1,966	£4,466
79	City of Plymouth	England	£223,229	£1,965	£4,465
80	Telford and Wrekin	England	£221,853	£1,937	£4,437
81	Wirral	England	£221,673	£1,933	£4,433
82	Sefton	England	£221,105	£1,922	£4,422
83	East Riding of Yorkshire	England	£219,871	£1,897	£4,397
84	Sheffield	England	£217,603	£1,852	£4,352
85	Oldham	England	£217,214	£1,844	£4,344
86	Walsall	England	£216,878	£1,838	£4,338
87	Wolverhampton	England	£215,801	£1,816	£4,316
88	Northumberland	England	£213,113	£1,762	£4,262
89	Tameside	England	£213,026	£1,761	£4,261
90	Bassetlaw	England	£211,488	£1,730	£4,230
91	Newcastle upon Tyne	England	£211,255	£1,725	£4,225
92	Kirklees	England	£208,427	£1,669	£4,169
93	Sandwell	England	£207,065	£1,641	£4,141
94	North Tyneside	England	£205,554	£1,611	£4,111
95	Bolton	England	£203,951	£1,579	£4,079
96	Lancaster	England	£203,781	£1,576	£4,076
97	Rossendale	England	£201,483	£1,530	£4,030
98	Wakefield	England	£199,283	£1,486	£3,986
99	Calderdale	England	£197,651	£1,453	£3,953
100	Wigan	England	£194,393	£1,388	£3,888
101	Knowsley	England	£191,550	£1,331	£3,831
102	Rotherham	England	£191,052	£1,321	£3,821
103	Halton	England	£189,435	£1,289	£3,789
104	Liverpool	England	£188,427	£1,269	£3,769
105	St Helens	England	£186,445	£1,229	£3,729
106	Bradford	England	£185,297	£1,206	£3,706
107	Belfast	Northern Ireland	£184,768	£1,195	£3,695
108	Bolsover	England	£183,198	£1,164	£3,664
109	North Lincolnshire	England	£180,345	£1,107	£3,607
110	Doncaster	England	£172,770	£955	£3,455
111	Cumberland	England	£172,654	£953	£3,453
112	South Tyneside	England	£160,518	£710	£3,210
113	Gateshead	England	£156,036	£621	£3,121
114	Hyndburn	England	£142,964	£359	£2,859
115	County Durham	England	£140,788	£316	£2,816
116	City of Kingston upon Hull	England	£136,593	£232	£2,732

How Payotte computed it

Two percentage points added to each SDLT band, for a home mover buying the area's average-priced home (HMRC rates for non-UK residents, in force since 1 April 2021).

Prices: average prices of the UK House Price Index for August 2026, published by HM Land Registry, Registers of Scotland, Land & Property Services and the ONS. Each area links to its page, with the ten-year trend and a calculator. The data is free to reuse under CC BY 4.0, with a link to this page.

Questions

Do Scotland and Wales charge a non-UK resident surcharge?

No. The 2% surcharge applies to SDLT, which covers England and Northern Ireland only.

Where does the non-resident surcharge cost the most?

Kensington and Chelsea (£24,081), City of Westminster (£17,744), Camden (£15,970), on the average home of August 2026.

Other Payotte studies

Sources

UK House Price Index (HM Land Registry, Registers of Scotland, Land & Property Services Northern Ireland, ONS). Contains HM Land Registry data © Crown copyright and database right 2020. This data is licensed under the Open Government Licence v3.0.
GOV.UK, Stamp Duty Land Tax: residential property rates (HMRC); Higher rates of Stamp Duty Land Tax (HMRC, last updated 1 April 2025)
Revenue Scotland, LBTT residential property (rates and bands as of 1 April 2021, first-time buyer relief); Scottish Budget 2025-2026: ADS rate 8% for contracts on or after 5 December 2024
Welsh Government, Land Transaction Tax rates and bands (main residential rates from 10 October 2022, higher residential rates from 11 December 2024)

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