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.
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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.
Related forms and guidance
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.