Non-UK Residents

Proposed Changes will affect acquisitions of English residential property by non-UK resident purchasers, be they individuals, companies, trusts or partnerships.

The proposed surcharge of 2% will apply on top of existing  SDLT rates, including the higher rates on additional dwellings, from April 1st 2021.

The  surcharge remains subject to Parliamentary approval. The objective is to make house prices more affordable and help people to get onto and move up the housing ladder.