The non-UK resident surcharge on English and Northern Irish property
Buyers who are not UK resident for this test pay 2 percentage points on top of every band when buying residential property in England or Northern Ireland. Scotland and Wales have no equivalent charge.
It loads every band, including the zero ones
The surcharge is not a separate bill added at the end. It is applied on top of whichever rate table already applies, band by band, and that includes bands charged at nothing. A non-resident buying at a price that would produce no tax for a UK resident still pays, because the nil-rate band is loaded too. It also stacks on the first-time buyer table and the additional-property table, so a non-resident first-time buyer pays on the portion of the price a UK resident first-time buyer would receive free of tax, and a non-resident second-home buyer pays both loadings.
The residence test is a day count
The test used here is specific to this surcharge and is not the statutory residence test used for income tax. Broadly, you are treated as non-resident if you were not present in the UK for at least 183 days in the 12 months before the purchase. Presence is counted by days in the country rather than by immigration status or nationality, so a British citizen living abroad can be non-resident for this test and a foreign national living in the UK may not be. Where there is more than one buyer, each purchaser's position matters.
Refunds if you later meet the day count
The rule looks backwards at the day of the purchase, but it allows for people who are in the process of moving to the UK. If you go on to spend enough days in the UK in the period following the transaction to meet the test, the surcharge you paid can be reclaimed from HMRC. The claim has its own deadline and evidence requirements, and it is made separately from the original return rather than being applied automatically. Anyone expecting to qualify this way should keep records of days present in the UK from the outset.
Scotland and Wales are unaffected
Neither LBTT nor LTT has a non-resident surcharge, so residence has no bearing on a purchase in Scotland or Wales. This is one of the clearest points of divergence between the three regimes, and it means the cross-border comparison changes shape for a non-resident buyer: the loading applies on one side of the border and not on the other. Companies and other non-natural persons have their own residence tests for this surcharge, which differ from the day count that applies to individuals.
Key points
- 2 percentage points are added to every band, including zero-rate and first-time buyer bands.
- Residence here is a day count: broadly, at least 183 days in the UK in the 12 months before purchase.
- England and Northern Ireland only; Scotland and Wales have no equivalent surcharge.
Common questions
Does the surcharge apply if I am a British citizen living overseas?
It can. The test counts days present in the UK, not nationality. A British citizen who fails the day count is treated as non-resident for this surcharge.
Does it apply on top of first-time buyer rates?
Yes. It loads every band of whichever table applies, including the first-time buyer table and its zero-rate band.
Can I claim it back if I move to the UK afterwards?
Yes, if you meet the day count in the period after the purchase. The refund is claimed from HMRC within its own deadline and is not automatic.
Work out your own figure
SDLT on a £300,000 property in England & Northern Ireland. That is an effective rate of 1.7%.
Written by StampBand Editorial, published by Inventum. Rates verified 9 August 2026 against HM Revenue & Customs, Revenue Scotland and the Welsh Revenue Authority.