Impact assessment
Non Resident Stamp Duty Land Tax (NRSDLT) surcharge
This is HM Revenue and Customs' screening equality impact assessment of the Non Resident Stamp Duty Land Tax (NRSDLT) surcharge.
Applies to Northern Ireland
Documents
Details
HM Revenue and Customs screens all policy changes for equality impacts on groups sharing protected characteristics, and to identify any appropriate mitigations, as required.
This is in line with our commitments to the Equality Act 2010 and our Public Sector Equality Duty (section 149 of the Equality Act) and our Northern Ireland Equality Scheme commitments to publish our impact assessments.
Published 7 December 2021