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 (July 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 £2,710 more in City of Kingston upon Hull and £24,653 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	£1,232,640	£67,014	£24,653
2	City of Westminster	England	£876,788	£33,839	£17,536
3	Camden	England	£815,159	£30,758	£16,303
4	Hammersmith and Fulham	England	£738,048	£26,902	£14,761
5	Wandsworth	England	£686,076	£24,304	£13,722
6	St Albans	England	£646,781	£22,339	£12,936
7	Merton	England	£615,890	£20,795	£12,318
8	Hackney	England	£605,729	£20,286	£12,115
9	Southwark	England	£572,478	£18,624	£11,450
10	Lambeth	England	£536,623	£16,831	£10,732
11	Lewisham	England	£488,658	£14,433	£9,773
12	Buckinghamshire	England	£479,736	£13,987	£9,595
13	Greenwich	England	£462,589	£13,129	£9,252
14	East Hertfordshire	England	£457,417	£12,871	£9,148
15	Tower Hamlets	England	£447,796	£12,390	£8,956
16	Horsham	England	£441,654	£12,083	£8,833
17	Mid Sussex	England	£430,777	£11,539	£8,616
18	North Hertfordshire	England	£418,857	£10,943	£8,377
19	Brighton and Hove	England	£408,948	£10,447	£8,179
20	Trafford	England	£400,688	£10,034	£8,014
21	Stratford-on-Avon	England	£396,753	£9,838	£7,935
22	Croydon	England	£390,041	£9,502	£7,801
23	New Forest	England	£384,977	£9,249	£7,700
24	Adur	England	£380,120	£9,006	£7,602
25	Warwick	England	£369,220	£8,461	£7,384
26	Test Valley	England	£368,131	£8,407	£7,363
27	Central Bedfordshire	England	£356,758	£7,838	£7,135
28	South Hams	England	£355,483	£7,774	£7,110
29	City of Bristol	England	£352,262	£7,613	£7,045
30	Harborough	England	£347,010	£7,351	£6,940
31	South Gloucestershire	England	£341,833	£7,092	£6,837
32	Solihull	England	£337,112	£6,856	£6,742
33	Bedford	England	£333,824	£6,691	£6,676
34	Crawley	England	£332,384	£6,619	£6,648
35	Babergh	England	£330,523	£6,526	£6,610
36	Milton Keynes	England	£330,419	£6,521	£6,608
37	Wiltshire	England	£328,746	£6,437	£6,575
38	Dorset	England	£325,154	£6,258	£6,503
39	Mid Suffolk	England	£315,898	£5,795	£6,318
40	North Somerset	England	£313,638	£5,682	£6,273
41	South Staffordshire	England	£310,862	£5,543	£6,217
42	York	England	£310,781	£5,539	£6,216
43	Eastleigh	England	£310,283	£5,514	£6,206
44	Bournemouth Christchurch and Poole	England	£310,094	£5,505	£6,202
45	Cheshire East	England	£309,121	£5,456	£6,182
46	Teignbridge	England	£302,368	£5,118	£6,047
47	Rutland	England	£298,916	£4,946	£5,978
48	Worthing	England	£297,200	£4,860	£5,944
49	West Northamptonshire	England	£291,929	£4,596	£5,839
50	Blaby	England	£289,282	£4,464	£5,786
51	West Devon	England	£285,834	£4,292	£5,717
52	Exeter	England	£282,696	£4,135	£5,654
53	Somerset	England	£282,062	£4,103	£5,641
54	East Suffolk	England	£276,301	£3,815	£5,526
55	Cornwall	England	£275,642	£3,782	£5,513
56	Shropshire	England	£275,232	£3,762	£5,505
57	Charnwood	England	£273,945	£3,697	£5,479
58	North Yorkshire	England	£270,463	£3,523	£5,409
59	Cheshire West and Chester	England	£270,104	£3,505	£5,402
60	Breckland	England	£268,905	£3,445	£5,378
61	Hinckley and Bosworth	England	£260,187	£3,009	£5,204
62	Warrington	England	£260,040	£3,002	£5,201
63	Tendring	England	£259,568	£2,978	£5,191
64	North Northamptonshire	England	£257,807	£2,890	£5,156
65	North East Derbyshire	England	£253,810	£2,691	£5,076
66	Manchester	England	£252,309	£2,615	£5,046
67	Leeds	England	£247,695	£2,454	£4,954
68	Bury	England	£242,437	£2,349	£4,849
69	Southampton	England	£235,977	£2,220	£4,720
70	City of Peterborough	England	£234,690	£2,194	£4,694
71	Birmingham	England	£234,257	£2,185	£4,685
72	Dudley	England	£232,196	£2,144	£4,644
73	Westmorland and Furness	England	£230,449	£2,109	£4,609
74	Salford	England	£229,462	£2,089	£4,589
75	Nuneaton and Bedworth	England	£228,142	£2,063	£4,563
76	Coventry	England	£227,679	£2,054	£4,554
77	Leicester	England	£227,322	£2,046	£4,546
78	Telford and Wrekin	England	£226,893	£2,038	£4,538
79	Sefton	England	£224,289	£1,986	£4,486
80	City of Plymouth	England	£223,161	£1,963	£4,463
81	Wirral	England	£221,849	£1,937	£4,437
82	Ipswich	England	£221,445	£1,929	£4,429
83	Wolverhampton	England	£220,559	£1,911	£4,411
84	East Riding of Yorkshire	England	£220,408	£1,908	£4,408
85	Sheffield	England	£219,713	£1,894	£4,394
86	Oldham	England	£217,171	£1,843	£4,343
87	Walsall	England	£215,329	£1,807	£4,307
88	Bassetlaw	England	£214,281	£1,786	£4,286
89	Northumberland	England	£212,563	£1,751	£4,251
90	Tameside	England	£209,723	£1,694	£4,194
91	Kirklees	England	£208,987	£1,680	£4,180
92	Newcastle upon Tyne	England	£207,547	£1,651	£4,151
93	Sandwell	England	£205,830	£1,617	£4,117
94	North Tyneside	England	£205,744	£1,615	£4,115
95	Bolton	England	£204,379	£1,588	£4,088
96	Lancaster	England	£202,966	£1,559	£4,059
97	Rossendale	England	£199,759	£1,495	£3,995
98	Wakefield	England	£199,347	£1,487	£3,987
99	Halton	England	£194,727	£1,395	£3,895
100	Wigan	England	£194,551	£1,391	£3,891
101	Rotherham	England	£191,496	£1,330	£3,830
102	Calderdale	England	£191,385	£1,328	£3,828
103	Liverpool	England	£189,036	£1,281	£3,781
104	Knowsley	England	£188,527	£1,271	£3,771
105	St Helens	England	£185,154	£1,203	£3,703
106	Belfast	Northern Ireland	£184,768	£1,195	£3,695
107	Bradford	England	£182,766	£1,155	£3,655
108	Bolsover	England	£182,759	£1,155	£3,655
109	North Lincolnshire	England	£179,954	£1,099	£3,599
110	Doncaster	England	£172,305	£946	£3,446
111	Cumberland	England	£170,966	£919	£3,419
112	South Tyneside	England	£161,559	£731	£3,231
113	Gateshead	England	£155,550	£611	£3,111
114	Hyndburn	England	£141,430	£329	£2,829
115	County Durham	England	£140,447	£309	£2,809
116	City of Kingston upon Hull	England	£135,511	£210	£2,710

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 July 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 (£24,653), City of Westminster (£17,536), Camden (£16,303), on the average home of July 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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