If you are marrying someone who already owns a home, the way stamp duty is worked out on your next purchase changes. This guide sets out the rule, the figures and the situations where the extra cost can be reduced. Check what you would actually pay first, then read on.
The rule
For Stamp Duty Land Tax, HMRC treats a married couple or civil partnership as a single unit. If one spouse already owns a residential property, a purchase by the other is treated as an additional property. This applies even where the buyer has never owned a home, buys in their sole name and uses their own funds.
What this means in practice
- Property histories combine on marriage. From the date of marriage, HMRC assesses the combined property ownership of both spouses.
- Prior ownership still counts. A home owned by one spouse before the couple met, held in their sole name, is still taken into account.
- A sole-name purchase does not avoid it. The rule reads across between spouses regardless of whose name is on the new purchase.
- First-time buyer relief is lost. Where one spouse has owned before, the couple cannot claim first-time buyer relief, so the 5% surcharge applies on top of standard rates.
The figures (England and Northern Ireland, 2026)
- £300,000 home: first-time buyer £0. Married to an existing owner £20,000. Difference £20,000.
- £400,000 home: first-time buyer £5,000. Married to an existing owner £30,000. Difference £25,000.
- £500,000 home: first-time buyer £10,000. Married to an existing owner £40,000. Difference £30,000.
The "married to an existing owner" figures reflect first-time buyer relief being unavailable, plus the 5% additional-property surcharge applied to the full price. Scotland (LBTT) and Wales (LTT) have different systems. Figures are illustrative and rounded.
When the extra cost can be reduced
There are legitimate situations where the surcharge does not apply, or can be reclaimed. They depend on timing and the specific facts, so they are worth understanding early.
Replacing a main residence. The most common example is where the purchase replaces the couple's main home. If the previous main residence is sold within the allowed window, standard rates apply instead of the surcharge: on a £400,000 home that is £10,000 rather than £30,000. First-time buyer relief remains unavailable where one spouse has owned before.
Other points worth knowing
- Timing around the wedding. Completing a purchase before the marriage date can preserve a first-time buyer's individual status.
- Refunds may be available. If the surcharge is paid but a previous main residence is sold within the allowed period, a refund can sometimes be claimed.
- Ownership structure matters. Who owns what, and the order of events, can change the outcome, so proper advice is worthwhile.
Next steps
- Step 1: Check whether the rule applies to you. If you are marrying someone who owns a home, it is likely to.
- Step 2: Take advice before committing. Speak to a qualified conveyancer or tax adviser early, while your options are still open.
- Step 3: Keep the couples and stamp duty checklist ticked as you go, so nothing slips.
General information for awareness only. It is not financial, tax, mortgage or legal advice. Figures are for England and Northern Ireland at 2026 rates, illustrative and rounded. Reliefs and exceptions depend on your circumstances, so speak to a qualified conveyancer or tax adviser before buying.