Closed consultation

Stamp Duty Land Tax: non-UK resident surcharge consultation

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Summary

Seeking views on the design of a 1% Stamp Duty Land Tax surcharge on non-UK residents purchasing residential property in England and Northern Ireland.

This consultation ran from
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Consultation description

The government is committed to helping more people into home ownership but there is evidence that purchases of property by non-UK residents is pushing up house prices for UK residents. The government will therefore consult on a Stamp Duty Land Tax (SDLT) surcharge on non-UK residents purchasing residential properties in England and Northern Ireland. The non-UK resident surcharge will apply to purchases of residential property made by non-UK resident individuals and certain non-natural persons. The surcharge will apply to freehold and leasehold purchases of residential property and will be at a rate of 1% on top of all existing SDLT rates, including the rates applicable to the rental element of leasehold property.

Documents

Published 11 February 2019