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Kerman & Co. | Time to Buy – SDLT surcharge for overseas property buyers 英国置业正适时—— 海外买家将被增收印花税 Time to Buy – SDLT surcharge for overseas property buyers 英国置业正适时—— 海外买家将被增收印花税 – Kerman & Co.

News Update

Time to Buy – SDLT surcharge for overseas property buyers 英国置业正适时—— 海外买家将被增收印花税

The UK property market has always been attractive to investors from Asia. The current favourable foreign exchange rates may not be the only reason why there has been an uptick in enquiries from mainland Chinese and Hong Kong buyers.

英国房产市场一直以来都受到亚洲投资者的青睐。我们了解到近期来自中国大陆和香港地区投资者的购房咨询大幅上升——这与当前走低的英镑汇率和英国住宅房产印花税政策的变动有着密切的关系。

From 1 April 2021, there will be a stamp duty land tax (SDLT) surcharge for overseas buyers of residential property. It operates as an extra 2% added to all residential rates of SDLT (including the current 3% “second home” surcharge and where relevant, the flat 15% for certain corporate purchases) where a non-UK buyer purchases property in England and Northern Ireland.

自2021年4月1日起,英国将对在英格兰和北爱尔兰地区购买住宅房产的非英国常住买家征收额外2%的房产交易印花税(stamp duty land tax,简称SDLT)。这意味着对于海外买家,购买住宅房产的印花税税率将在各档位的基础税率之上再增加2%(在确定基础税率时,需考虑个人购买第二套住宅时可能会加收的额外3%的印花税以及某些情况下以公司或合伙企业名义购买住宅时所适用的统一15% 的印花税)。

Its direct impact will primarily be on overseas individuals purchasing residential property but overseas corporates that bulk-buy UK residential property will likely be affected too as they may no longer benefit from making a claim for multiple dwellings relief which results in the residential rates applying in place of the bulk-buy commercial rates.

可以预见此项措施将对海外个人购买英国住宅地产带来直接影响;其对海外公司等非自然人买家的影响亦不可忽视:批量购买英国住宅房产的海外非自然人买家可能将不再享有多套住宅印花税减免(Multiple Dwellings Relief),从而导致此类批量购买住宅房产的交易将不再适用较为优惠的批量购买商业税率,而需按照住宅税率缴税。

There is currently an added incentive with the UK stamp duty holiday for overseas buyers to secure a property before 31 March 2021. The UK stamp duty holiday is a temporary measure where the stamp duty threshold was raised from £125,000 to £500,000 in England and Northern Ireland in order to stimulate the UK property market following the lockdown earlier this year. This stamp duty holiday runs until 31 March 2021. Thereafter, the usual residential rates of SDLT for overseas buyers will apply to UK property purchases in addition to this new stamp duty surcharge for overseas buyers.

此外,英国目前的住宅房产印花税“假期”措施也是驱动海外买家于2021年3月31日前完成住宅购买的另一关键因素。英国政府在今年7月时宣布了一系列包括暂时降低住宅交易印花税在内的短期措施,其中一项是:自宣布之日起至2021年3月31日,住宅房产交易的印花税起征点从此前的12万5千英磅上调至50万英镑(即交易对价在50万英镑以下的住宅交易在此期间将免征印花税)。该项印花税“假期”措施旨在刺激和推动英国房产市场从新冠疫情所带来的影响中复苏。而自2021年4月起,英国住宅房产交易将恢复原印花税税率,并开始对海外买家征收额外2%的印花税。

Our Asia Pacific team has fluent Cantonese and Mandarin speakers who regularly work with their colleagues from the Property, Immigration, and Business practice groups as well as external advisors to co-ordinate a seamless process for investors from Asia.

我所亚太业务团队的成员能够以流利的粤语和普通话交流,并与我所房地产业务,移民业务,商业业务各团队以及第三方顾问协调合作,致力于为亚洲投资者提供完善的一体化服务。

If you are thinking about investing in or relocating to the UK, please contact Joan Yu or Coral Yu for further assistance.

如您有意向投资或移民英国,请联系Joan Yu或Coral Yu进一步了解相关信息。

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Key Contacts

Joan Yu
Head of Capital Markets
+44 20 7539 7083
Coral Yu
Associate Solicitor, Corporate
+44 20 7539 7284
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