英國明年開徵 外國買家額外印花稅

英國北部一商住物業

英國財相昨日公佈了英國明年的財政預算案, 當中與本欄網友息息相關的莫如即將引入的外國買家額外印花稅。

筆者將文意撮要如下:

非英居民額外物業印花稅 – 非英國居民在2021年4月1日起, 在英格蘭及北愛爾蘭購買住宅物業, 須繳交一項2%的額外物業印花稅。

原文是 :

2.35 Property tax

Non-UK resident Stamp Duty Land Tax (SDLT) surcharge – The government will introduce a 2% SDLT surcharge on non-UK residents purchasing residential property in England and Northern Ireland from 1 April 2021. This will help to control house price inflation and to support UK residents to get onto and move up the housing ladder. The money raised from the surcharge will be used to help address rough sleeping. (47)

請瀏覽英國政府以下資料 :

《 Policy paper

Budget 2020

Published 11 March 2020 》https://www.gov.uk/government/publications/budget-2020-documents/budget-2020

上一篇文章︰《 答客問︰ 首置印花稅減免 》

http://icyhand.blogspot.com/2019/12/blog-post.html

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