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UK tax changes benefit (some) property investors

Updated: Feb 6, 2023


Individual #property ivestors who have been held back with their portfolio building in the #UK by government taxation policy will be happy to hear the news from the newly appointed Chancellor of the Exchequer in his recent UK budget annoucement areound #stampDuty.


Prior to September 23rd 2022, the residential buyer banding for purchase prices were set at:

Up to £125,000

0%

Between £125,001 and £250,000

2%

Between £250,001 and £925,000

5%

Between £925,001 and £1.5 million

10%

Over £1.5 million

12%

With Kwasi Kwarteng's budget changes, #residential #buyers will see the bottom £125k rate evaporate, meaning that #SDLT will now kick in over £250,000;

Up to £250,000

0%

Between £250,001 and £925,000

5%

Between £925,001 and £1.5 million

10%

Over £1.5 million

12%

No good news unfortunately for corporation #investors however, who remain required to pay a +3% on the original bands based on the rates prior to Sep 23rd of:

Up to £40,000

0%

Up to £125,000 (cost > 40k

3%

Between £125,001 and £250,000

5%

Between £250,001 and £925,000

8%

Between £925,001 and £1.5 million

13%

Over £1.5 million

15%


Use this HRMC calculator to figure out your SDLT liability for purchases.


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