Policy paper

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

This legislation imposes higher rates of Stamp Duty Land Tax (SDLT) on the purchase of additional residential properties purchases which complete on and after 1 April 2016.

Documents

Draft legislation

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Explanatory note

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Details

From 1 April 2016 higher rates of SDLT will be charged on purchases of additional residential properties, such as second homes and buy-to-let properties. The higher rates will be 3 percentage points above the current SDLT rates.

Stamp Duty Land Tax: higher rates for purchases of additional residential properties
Guidance on the changes that are being made and how they will affect purchases of additional residential properties from 1 April 2016.

Published 16 March 2016