A higher rate of Stamp Duty Land Tax (SDLT) applies to purchases of additional residential property such as buy to let and second homes. SDLT is a tax that is generally payable on the purchase or transfer of land and property in England and Northern Ireland. The rate is 3% higher than the current SDLT rates and applies to the purchase of additional residential properties valued at £40,000 and above.
What about mobile homes, caravans and house boats?
The higher rate does not apply to individuals who own one residential property irrespective of the intended use of the property. There are also other limited reliefs from the surcharge. For example, the higher rate of SDLT does not apply to purchases of caravans, mobile homes or houseboats.
Exceptional circumstances causing delays
If an individual buys a new main residence but there is a delay in selling their previous main residence, they will have to pay the higher Stamp Duty rates as they own two properties. However, once they sell their previous main home within 3 years of buying a new home, they can apply for a refund of the higher rate SDLT.
Under certain exceptional circumstances, the 3 year cap can be extended where the delay in selling was beyond the control of the vendor. HMRC has confirmed that the impact of the Coronavirus (COVID-19) pandemic could meet the definition of an exceptional circumstance. 
 Reproduced from Informanagement