Clifford Chance

Autumn Statement 2015 - Higher Rates of SDLT for purchases of additional residential properties

4 January 2016

In the Autumn Statement the Chancellor announced higher rates of SDLT for purchases of additional residential properties, such as second homes and buy-to-let, coming into effect from 1 April 2016.   The higher rates will be 3% above the current SDLT rates, payable on the total price paid for the property.

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