Business tax – guidance

Stamp Duty Land Tax: higher rates for purchases of additional residential properties

Guidance on when you need to pay the higher rate of Stamp Duty Land Tax on an additional residential property and how much you have to pay.

Documents

Stamp Duty Land Tax: higher rates for purchases of additional residential properties

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Detail

At Autumn Statement on 25 November 2015, the Chancellor of the Exchequer announced that higher rates of Stamp Duty Land Tax (SDLT) would apply from 1 April 2016 to purchases of additional residential properties, such as second homes and buy-to-let properties.

The amendment explains a proposed change to the rules regarding how the higher rates of SDLT apply to individuals funding purchases under an Alternative Finance Transaction.