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From 8 July 2020 to 31 March 2021 HMRC has given purchasers an opportunity to complete a residential purchase transaction and pay either no Stamp Duty Land Tax (SDLT) or a reduced amount of SDLT depending on your home ownership status and property value.
The HMRC changes in relation to SDLT, affect all of the following home owner scenarios in which SDLT would have been previously payable:-
For further information on the relevant rates please see https://www.gov.uk/guidance/stamp-duty-land-tax-temporary-reduced-rates
This article has been produced for general information purposes and further advice should be sought from a professional adviser. For information on how the SDLT holiday will affect you when purchasing a residential property in Northern Ireland please contact a member of the Residential Property team.
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