England & Northern Ireland residential rates (from 1 April 2025). The 5% additional-property surcharge applies to second homes and buy-to-let above £40,000; the 2% non-resident surcharge applies on top for non-UK residents. First-time buyer relief applies up to £500,000. Estimate only — always confirm against the official rates at
gov.uk/stamp-duty-land-tax or with a conveyancer.