Rates read 22 October 2026 from Welsh Government
Second Home Stamp Duty in Wales
Wales charges the higher residential rates on second homes and additional dwellings — 5% from the first pound, rising to 17% above £1.5 million. There is no nil band.
Work it out
Enter the amount. Commas are fine.
The bands
| Portion of the price | Rate |
|---|---|
| £0 – £180,000 | 5% |
| £180,001 – £250,000 | 8.5% |
| £250,001 – £400,000 | 10% |
| £400,001 – £750,000 | 12.5% |
| £750,001 – £1,500,000 | 15% |
| Above £1,500,000 | 17% |
No nil band at all
The main residential rates start at 0% to £225,000. The higher rates do not — the first £180,000 is charged at 5%. On a £200,000 second home that is £10,000 of LTT where a main home would pay nothing.
Changed on 11 December 2024
The Welsh Government announced new higher rates on 10 December 2024, effective for transactions with an effective date on or after 11 December 2024. The table above is the post-change table.
Who counts as buying an additional dwelling
It is not only a second home: buying through a company, or buying a property you will not live in as your main home, can bring the higher rates in. GOV.WALES sets out the tests.
Source: Welsh Government — Land Transaction Tax rates and bands (higher residential rates), read 22 October 2026. Wales only. Scotland uses an 8% ADS on top of LBTT; England adds 5 points to each band.