Your situation
Getting the second-home surcharge back
For home movers who completed before their old home sold: what is repaid, the sale deadline and the claim deadline in each nation.
Checked by Radif Partners · Editorial policy · How we calculate
If you paid the additional-property surcharge only because your previous main residence had not sold by completion, the surcharge comes back once it sells in time. On a £400,000 home the refund is £20,000 of SDLT in England or Northern Ireland, £32,000 of Additional Dwelling Supplement in Scotland and £19,450 of LTT in Wales, the difference between the higher and the ordinary bill. The sale must take place within 3 years of completion in England, 36 months in Scotland and 3 years in Wales. The claim then has its own deadline: 12 months from the sale or from the filing date, whichever is later, for SDLT; an amendment within 12 months of filing, or an overpayment claim within 5 years, for the ADS; an amendment within 12 months, or a claim within 4 years, for LTT. Enter your completion date below to see your own dates.
Surcharge you can get back
£20,000
Paid £30,000 instead of £10,000 at main rates.
- Sell the old main home by
- 6 October 2029
- Then claim
- within 12 months of the sale, or of the return’s filing date if that is later
- If it sells on the last day, claim by
- 6 October 2030
What comes back at each price
| Price of the new home | England & NI | Scotland (ADS) | Wales |
|---|---|---|---|
| £250,000 | £12,500 | £20,000 | £13,450 |
| £400,000 | £20,000 | £32,000 | £19,450 |
| £600,000 | £30,000 | £48,000 | £29,450 |
| £900,000 | £45,000 | £72,000 | £44,450 |
The Scottish column is a straight 8% of the price, because the ADS is a separate charge that is repaid in full. The English column is 5% of the price, the uplift on every band. The Welsh column varies, because the higher-rates table has its own bands and does not track the main table in step.
Three claims, three procedures
SDLT: a claim to HMRC
Once the old home is sold, you apply to HMRC for a repayment of the higher rates, giving the details of the new purchase and of the sale (GOV.UK refunds guidance). The time limit runs 12 months from the sale, or from the filing date of the return for the new home if that is later. HMRC can also accept a late sale where exceptional circumstances outside your control, such as restrictions imposed by a public authority, prevented it. A refund is refused if a spouse or civil partner keeps a share of the old home.
ADS: amend the return or claim an overpayment
Within 12 months of the filing date, the buyer or their agent amends the original LBTT return. After that, the route is a claim for repayment of overpaid tax, possible within 5 years of the date the return was due. The old property must have been your main residence in the 36 months before the purchase, and the new one must now be the main residence of every buyer. Revenue Scotland allows no extension beyond the 36 months: in MacQuarrie v Revenue Scotland the tribunal confirmed that a slow market is no excuse. Details are in the ADS repayment guide.
LTT: amend or claim with the WRA
Wales uses the same two-step logic: an amendment within 12 months of the filing date, then a claim within 4 years starting the day after the filing date. The repayment is the higher rates minus the main rates (LTT refund guide).
Before you rely on a refund
The refund is not automatic and it only exists for a replacement of your main residence. A landlord selling one rental after buying another gets nothing back, and a buyer who never lived in the property sold cannot claim. If you are still choosing whether to complete before or after your sale, read moving home and stamp duty first: the cheapest refund is the one you never need.