Clifford Chance

The 3% Higher Rates of SDLT for purchases of additional residential properties and corporate purchasers

1 April 2016

Higher rates of SDLT will apply to purchases of additional residential properties, such as second homes and buy-to-let, and to corporate purchasers, coming into effect on and after 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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