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SDLT on second homes in the Autumn statement

The attack on owning 2nd homes goes on. The extra 3% could be very confusing in many cases. We await the legislation for April 2016 but will it be tied to PRR elections, as to which home is liable to this, when people may hold properties in different names? Presumably a married couple can only have one property between them before paying this extra? It will be even more important to plan, as with the join PRR election for spouses.

Autumn Statement announced that buyers of 'additional properties' will be charged an extra 3 per cent rate of stamp duty land tax (SDLT) from next April.
The phrase 'additional properties' explicitly includes second homes as well as residential lets. The 3 per cent surcharge will be added to the usual SDLT rate .........
......... Law firm Withers noted that there would be difficulties regarding small overlapping periods of ownership, single properties with separate titles, overseas homes, and the number of homes owned by married couples, or by politicians with one home in Westminster and one in their constituency. 'In whatever way the rules apply, it is likely that they will result in a significant additional acquisition cost for many wealthy foreign and UK individuals purchasing UK residential property', added Wragge Lawrence Graham.”