Payotte study · Second homes · 135 areas

The surcharge on a second home or buy-to-let, area by area

How much more you pay in purchase tax when you already own a home, on the average home of 135 UK areas: England's 5-point surcharge, Scotland's ADS, Wales's higher rates.

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

Buying the average home as a second property costs the most extra in Kensington and Chelsea (£60,204 more), City of Westminster (£44,360 more), Camden (£39,924 more), and the least in City of Kingston upon Hull (£6,830), County Durham (£7,039). On the same £400,000 home, the extra is £20,000 in England, £32,000 in Scotland, £19,450 in Wales.

All 135 areas

#	Area	Nation	Average price	Tax as a home mover	Tax with another home	Surcharge
1	Kensington and Chelsea	England	£1,204,072	£64,157	£124,361	£60,204
2	City of Westminster	England	£887,206	£34,360	£78,721	£44,360
3	Camden	England	£798,486	£29,924	£69,849	£39,924
4	Hammersmith and Fulham	England	£754,825	£27,741	£65,483	£37,741
5	Wandsworth	England	£694,210	£24,711	£59,421	£34,711
6	St Albans	England	£655,974	£22,799	£55,597	£32,799
7	Merton	England	£623,791	£21,190	£52,379	£31,190
8	Hackney	England	£619,408	£20,970	£51,941	£30,970
9	Southwark	England	£569,160	£18,458	£46,916	£28,458
10	Lambeth	England	£540,198	£17,010	£44,020	£27,010
11	Lewisham	England	£486,416	£14,321	£38,642	£24,321
12	City of Edinburgh	Scotland	£301,313	£4,666	£28,771	£24,105
13	Buckinghamshire	England	£477,450	£13,873	£37,745	£23,873
14	Greenwich	England	£462,868	£13,143	£36,287	£23,143
15	East Hertfordshire	England	£455,973	£12,799	£35,597	£22,799
16	Tower Hamlets	England	£447,950	£12,398	£34,795	£22,398
17	Horsham	England	£441,491	£12,075	£34,149	£22,075
18	East Dunbartonshire	Scotland	£273,891	£3,295	£25,206	£21,911
19	Mid Sussex	England	£431,904	£11,595	£33,190	£21,595
20	North Hertfordshire	England	£422,835	£11,142	£32,284	£21,142
21	Brighton and Hove	England	£408,240	£10,412	£30,824	£20,412
22	Croydon	England	£396,718	£9,836	£29,672	£19,836
23	Stratford-on-Avon	England	£396,711	£9,836	£29,671	£19,836
24	Trafford	England	£393,897	£9,695	£29,390	£19,695
25	New Forest	England	£384,564	£9,228	£28,456	£19,228
26	Adur	England	£378,990	£8,950	£27,899	£18,950
27	Test Valley	England	£372,289	£8,614	£27,229	£18,614
28	Warwick	England	£370,924	£8,546	£27,092	£18,546
29	West Lothian	Scotland	£225,439	£1,609	£19,644	£18,035
30	South Hams	England	£360,616	£8,031	£26,062	£18,031
31	Highland	Scotland	£224,574	£1,591	£19,557	£17,966
32	Central Bedfordshire	England	£355,263	£7,763	£25,526	£17,763
33	City of Bristol	England	£353,596	£7,680	£25,360	£17,680
34	Harborough	England	£341,706	£7,085	£24,171	£17,085
35	South Gloucestershire	England	£335,572	£6,779	£23,557	£16,779
36	Crawley	England	£332,097	£6,605	£23,210	£16,605
37	Solihull	England	£332,022	£6,601	£23,202	£16,601
38	Babergh	England	£331,207	£6,560	£23,121	£16,560
39	Bedford	England	£330,462	£6,523	£23,046	£16,523
40	Dorset	England	£328,589	£6,429	£22,859	£16,429
41	Wiltshire	England	£328,102	£6,405	£22,810	£16,405
42	Moray	Scotland	£203,371	£1,167	£17,437	£16,270
43	Milton Keynes	England	£323,868	£6,193	£22,387	£16,193
44	Aberdeenshire	Scotland	£200,965	£1,119	£17,197	£16,077
45	Mid Suffolk	England	£317,979	£5,899	£21,798	£15,899
46	North Somerset	England	£314,307	£5,715	£21,431	£15,715
47	Eastleigh	England	£312,753	£5,638	£21,275	£15,638
48	Cheshire East	England	£311,897	£5,595	£21,190	£15,595
49	York	England	£311,865	£5,593	£21,187	£15,593
50	City of Glasgow	Scotland	£194,382	£988	£16,538	£15,551
51	Bournemouth Christchurch and Poole	England	£310,176	£5,509	£21,018	£15,509
52	South Staffordshire	England	£308,695	£5,435	£20,870	£15,435
53	Rutland	England	£307,406	£5,370	£20,741	£15,370
54	Worthing	England	£299,075	£4,954	£19,908	£14,954
55	Teignbridge	England	£298,159	£4,908	£19,816	£14,908
56	South Lanarkshire	Scotland	£186,196	£824	£15,720	£14,896
57	Blaby	England	£293,412	£4,671	£19,341	£14,671
58	Fife	Scotland	£182,463	£749	£15,346	£14,597
59	West Northamptonshire	England	£289,726	£4,486	£18,973	£14,486
60	Exeter	England	£289,403	£4,470	£18,940	£14,470
61	Cardiff	Wales	£272,443	£2,847	£17,194	£14,348
62	West Devon	England	£286,921	£4,346	£18,692	£14,346
63	Somerset	England	£282,498	£4,125	£18,250	£14,125
64	Falkirk	Scotland	£174,164	£583	£14,516	£13,933
65	East Suffolk	England	£277,949	£3,897	£17,795	£13,897
66	Shropshire	England	£277,521	£3,876	£17,752	£13,876
67	South Ayrshire	Scotland	£173,126	£563	£14,413	£13,850
68	Cornwall	England	£274,570	£3,729	£17,457	£13,729
69	Clackmannanshire	Scotland	£171,154	£523	£14,215	£13,692
70	Cheshire West and Chester	England	£270,534	£3,527	£17,053	£13,527
71	Charnwood	England	£270,351	£3,518	£17,035	£13,518
72	North Yorkshire	England	£270,080	£3,504	£17,008	£13,504
73	Breckland	England	£266,835	£3,342	£16,684	£13,342
74	Powys	Wales	£237,042	£723	£13,849	£13,126
75	Tendring	England	£260,636	£3,032	£16,064	£13,032
76	Warrington	England	£259,224	£2,961	£15,922	£12,961
77	Hinckley and Bosworth	England	£258,960	£2,948	£15,896	£12,948
78	North Lanarkshire	Scotland	£161,163	£323	£13,216	£12,893
79	Manchester	England	£256,760	£2,838	£15,676	£12,838
80	North East Derbyshire	England	£253,012	£2,651	£15,301	£12,651
81	North Northamptonshire	England	£252,884	£2,644	£15,288	£12,644
82	Leeds	England	£246,385	£2,428	£14,747	£12,319
83	Bury	England	£243,107	£2,362	£14,517	£12,155
84	Wrexham	Wales	£215,035	£0	£11,978	£11,978
85	Flintshire	Wales	£214,882	£0	£11,965	£11,965
86	Southampton	England	£235,729	£2,215	£14,001	£11,786
87	Birmingham	England	£234,867	£2,197	£13,941	£11,743
88	Dudley	England	£233,819	£2,176	£13,867	£11,691
89	City of Peterborough	England	£231,634	£2,133	£13,714	£11,582
90	Westmorland and Furness	England	£231,161	£2,123	£13,681	£11,558
91	Coventry	England	£227,721	£2,054	£13,440	£11,386
92	Leicester	England	£226,881	£2,038	£13,382	£11,344
93	Nuneaton and Bedworth	England	£226,730	£2,035	£13,371	£11,337
94	Ipswich	England	£226,175	£2,024	£13,332	£11,309
95	Salford	England	£223,323	£1,966	£13,133	£11,166
96	City of Plymouth	England	£223,229	£1,965	£13,126	£11,161
97	Telford and Wrekin	England	£221,853	£1,937	£13,030	£11,093
98	Wirral	England	£221,673	£1,933	£13,017	£11,084
99	East Ayrshire	Scotland	£138,206	£0	£11,056	£11,056
100	Sefton	England	£221,105	£1,922	£12,977	£11,055
101	East Riding of Yorkshire	England	£219,871	£1,897	£12,891	£10,994
102	Sheffield	England	£217,603	£1,852	£12,732	£10,880
103	Oldham	England	£217,214	£1,844	£12,705	£10,861
104	Walsall	England	£216,878	£1,838	£12,681	£10,844
105	Wolverhampton	England	£215,801	£1,816	£12,606	£10,790
106	City of Aberdeen	Scotland	£133,782	£0	£10,703	£10,703
107	Northumberland	England	£213,113	£1,762	£12,418	£10,656
108	Tameside	England	£213,026	£1,761	£12,412	£10,651
109	Bassetlaw	England	£211,488	£1,730	£12,304	£10,574
110	Newcastle upon Tyne	England	£211,255	£1,725	£12,288	£10,563
111	Kirklees	England	£208,427	£1,669	£12,090	£10,421
112	Sandwell	England	£207,065	£1,641	£11,995	£10,353
113	North Tyneside	England	£205,554	£1,611	£11,889	£10,278
114	Bolton	England	£203,951	£1,579	£11,777	£10,198
115	Lancaster	England	£203,781	£1,576	£11,765	£10,189
116	Rossendale	England	£201,483	£1,530	£11,604	£10,074
117	Wakefield	England	£199,283	£1,486	£11,450	£9,964
118	Calderdale	England	£197,651	£1,453	£11,336	£9,883
119	Wigan	England	£194,393	£1,388	£11,108	£9,720
120	Knowsley	England	£191,550	£1,331	£10,909	£9,578
121	Rotherham	England	£191,052	£1,321	£10,874	£9,553
122	Halton	England	£189,435	£1,289	£10,760	£9,472
123	Liverpool	England	£188,427	£1,269	£10,690	£9,421
124	St Helens	England	£186,445	£1,229	£10,551	£9,322
125	Bradford	England	£185,297	£1,206	£10,471	£9,265
126	Belfast	Northern Ireland	£184,768	£1,195	£10,434	£9,238
127	Bolsover	England	£183,198	£1,164	£10,324	£9,160
128	North Lincolnshire	England	£180,345	£1,107	£10,124	£9,017
129	Doncaster	England	£172,770	£955	£9,594	£8,639
130	Cumberland	England	£172,654	£953	£9,586	£8,633
131	South Tyneside	England	£160,518	£710	£8,736	£8,026
132	Gateshead	England	£156,036	£621	£8,423	£7,802
133	Hyndburn	England	£142,964	£359	£7,507	£7,148
134	County Durham	England	£140,788	£316	£7,355	£7,039
135	City of Kingston upon Hull	England	£136,593	£232	£7,062	£6,830

How Payotte computed it

Difference between the tax of a buyer who will own another home after the purchase and that of a home mover, on the same average price. England and Northern Ireland: standard SDLT rates plus 5 points; Scotland: LBTT plus the Additional Dwelling Supplement; Wales: LTT higher residential rates.

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

How much is the second home surcharge on the average home in England?

From £6,830 (City of Kingston upon Hull) to £60,204 (Kensington and Chelsea).

How much is the second home surcharge on the average home in Scotland?

From £10,703 (City of Aberdeen) to £24,105 (City of Edinburgh).

How much is the second home surcharge on the average home in Wales?

From £11,965 (Flintshire) to £14,348 (Cardiff).

How much is the second home surcharge on the average home in Northern Ireland?

From £9,238 (Belfast) to £9,238 (Belfast).

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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