Jack buys a new main home in England for £450,000 but has not yet sold his old home, so he pays SDLT at the higher rates for additional dwellings (£35,000) instead of standard rates (£12,500), using rates from 1 April 2025. Sixteen months later he sells the old home. What can he reclaim?
Under the higher-rates guidance on gov.uk, a buyer who replaces a main residence and sells the old one within 36 months can reclaim the difference between higher and standard rates: £35,000 − £12,500 = £22,500. The claim must be made within 12 months of the later of the sale and the filing date of the SDLT return. Sixteen months is inside 36 months; there is no 6-month limit, and standard-rate SDLT on the new home is still due.
Thinking the higher rates cannot be reclaimed, or that all the SDLT comes back.
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