Will I have to pay the extra stamp duty if I have a second home abroad?

16 June 2016


If a person owns a foreign property, do they have to pay the extra stamp duty (3%) for additional homes when they buy a home in the UK?

I am in the process of buying a new primary residence overseas after selling my main home in the UK.



A property outside England, Wales and Northern Ireland counts as an additional property for the purposes of determining the additional Stamp Duty Land Tax.

In Scotland, the extra 3% levy applies to second homes even if they are abroad, but the tax is known as the Land and Buildings Transaction Tax north of the border.

However, where you are replacing your main residence, then you are not subject to the additional charge even when you own an additional property abroad.


In your case, you have sold your only or main residence and are about to buy a new primary residence. On this basis, you will not be subject to the higher rate.