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<p>The Government consulted between 11 February and 6 May 2019 on an SDLT surcharge
on non-UK residents purchasing residential property in England and Northern Ireland.
Scotland and Wales have devolved land transaction taxes.</p><p> </p><p>The consultation
set out that an individual would be deemed non-UK resident if they spent fewer than
183 days in the UK in the year before transaction. For the purposes of the surcharge
it is proposed that days spent in the whole of the UK will be relevant, not just days
spent in England and Northern Ireland.</p><p> </p><p>A summary of responses received
to this consultation will be published in due course, setting out further details
of the policy design.</p>
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