Government consults on SDLT surcharge on acquisition by non-UK residents of residential property
18 Feb 2019On 11 February HM Treasury and HMRC published a joint consultation in respect of a proposed 1% SDLT surcharge on non-UK residents purchasing residential property in England and Northern Ireland. This measure was first announced in the Autumn 2018 Budget.
Key features of the proposal include:
- A surcharge of 1% on top of existing SDLT rates applicable to freehold or leasehold purchases of residential property in England and Northern Ireland, including the rates applicable to the rental element of leasehold property.
- “Residential” property will be defined by reference to dwellings.
- A stated intention that the rules should be as simple as possible, in recognition of the fact that not all those who engage with SDLT are tax professionals.
Comments from residents and non-residents are invited by 11:59pm on 6 May 2019.
- Private: Kuits Solicitors Manchester
- Government consults on SDLT surcharge on acquisition by non-UK residents of residential property
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