SDLT higher rates on additional dwellings- a guide for conveyancers with Searches UK

Published by Jo White on 20 October 2022

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Please note: this webinar was recorded in May 2022. Although SDLT rates were changed in September, the principles remain the same.

With the introduction of the higher rates for the acquisition of additional dwellings the SDLT calculation for the purchase of a residential property in England and Northern Ireland has become increasingly complex.

Jo White, Private Client Tax Director and Head of SDLT provides a refresher of when the surcharge rules may apply, what the impact of this is financially to the property purchaser and in which circumstances can the surcharge rates be disregarded whether due to the type of property being acquired or due to exceptions being available.

Jo also discusses how the rules may apply for separating couples and any planning opportunities available to purchasers to mitigate their SDLT liability.

Details behind higher rates for additional dwellings

Rates that will apply | Who they apply to? | General exceptions and examples | Definition of residential property

How higher rates apply

What are the rules? | Examples of how the rules will be applied | Inherited properties | Subsidiary dwellings | Spouses/ civil partners | Surcharge rates and separating couples

Planning opportunities

Use of a company | Acquisition before marriage or civil partnership | Reviewing a property transaction

If you have any questions or would like to discuss this topic further, please contact Jo White.

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