If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email email@example.com.
Please tell us what format you need. It will help us if you say what assistive technology you use.
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.
The original Stamp Duty Land Tax guidance was replaced by a new document with additional information on the higher rate.
An additional document has been published explaining a proposed amendment to the rules for the higher rates of Stamp Duty Land Tax (SDLT). The amendment explains how the higher rates of SDLT apply to individuals funding purchases under an Alternative Finance Transaction.