additional dwelling surcharge
Extra transfer tax charged when the buyer already owns another property, or is buying through a company.
England and Northern Ireland charge it as a Stamp Duty Land Tax surcharge; Scotland charges the Additional Dwelling Supplement under LBTT, at a different rate. Wales charges higher residential rates under Land Transaction Tax.
For an investor buying through a company it applies from the first pound, and it is large enough to decide whether a deal works. It is the clearest example of why country-specific rates cannot be assumed to be the same across the United Kingdom.
Where this comes up
- The Deal Score, and why it is computed after tax
Nine weighted components, each carrying its own reasoning, scored on profit after tax and capped by hard gates. A pre-tax score flatters every deal, and…
- A free property appraisal that shows the true discount
Every cost, the transfer tax and the stress tests on figures you supply, with no account and nothing tracked. It returns buyer-side arithmetic, not a Deal…
- Stamp duty and the additional dwelling surcharge
A company pays the additional dwelling surcharge from the first pound, with no starting threshold. On a typical purchase that is thousands, before anything…