英國買樓稅項 Property Purchase Tax in the UK

Although England, Scotland, Wales and Northern Ireland are part of the UK, they each have a different law system. We will briefly explain the different housing taxes in different parts of the UK.


雖然英格蘭、蘇格蘭、威爾士和北愛爾蘭是英國的一部分,但是它們都各自擁有不同的法律制度。我們將會介紹英國不同地區的買樓稅項。


England 英格蘭: Stamp Duty Land Tax (SDLT)

Northern Ireland 北愛爾蘭: Stamp Duty Land Tax (SDLT)

Scotland 蘇格蘭: Land and Building Transaction Tax (LBTT)

Wales 威爾士: Land Transaction Tax (LTT)



Let’s start from England and Northern Ireland:

我們由英格蘭和北愛爾蘭開始:

https://www.gov.uk/stamp-duty-land-tax

Stamp Duty Land Tax (SDLT) 印花稅


You will need to pay SDLT when you are buying a property in England and Northern Ireland. The SDLT rate depends on your property’s value. There are many different SDLT rates for different buyers.

For example, if the property you are buying is your second home (ie you will own more than one), then you will pay an extra 3% on top of the SDLT.


You will not pay the extra 3% if your new house will replace your main residence which has already been sold. If you sell your previous main residence within 3 years, you may be eligible for a refund.

在英格蘭和北愛爾蘭購買物業時,你是需要支付印花稅。印花稅取決於你物業的價值。不同的買家會有不同的印花稅率。

例如: 如果物業並非你的首置物業(即是你擁有多一間或以上),那麼你必須支付額外3%較高的印花稅。


如果你買的新屋是自住的,並且舊屋已經出售了,你將無需要支付額外3% 較高的印花稅。如果你3年內出售了之前的主要住所,你有可能有資格獲得退款。


Apply for a refund 申請退款:

https://www.gov.uk/government/publications/stamp-duty-land-tax-apply-for-a-repayment-of-the-higher-rates-for-additional-properties

Calculate stamp duty land tax 計算印花稅 :

https://www.tax.service.gov.uk/calculate-stamp-duty-land-tax/#/intro



Stamp Duty Holiday! 印花稅蜜月期!

At the moment, there is a Stamp Duty Holiday from 15th July 2020 until 31st March 2021. Chancellor Rishi Sunak has extended the stamp duty holiday until end of June!


This means there is no SDLT if you purchase a property under £500,000. This Stamp Duty Holiday can save buyers up to £15,000. This offer is only for those who finish their purchase before 30th June 2021.


From 1st July until end of Sept, the first £250,000 is stamp duty free!


Beware there will be an increase of 2% surcharge for non-residents when buying residential property in England and Northern Ireland from 1st April 2021.

目前,印花稅蜜月期 (稅務優惠) 是從2020年7月15日開始到2021年3月31日。大臣 Rishi Sunak將印花稅蜜月期延長至6月底!


即是購買50萬英鎊以下物業,就可享印花稅。這個印花稅假期最多可以為買家節省1.5萬英鎊。此優惠僅適用於在2021年6月30日之前完成交易的人。


從7月1日到9月底,首筆 £250,000 免徵印花稅!

請注意,由2021年4月1日起,在英格蘭和北愛爾蘭購買住宅物業時,非英國本地居民將需要額外支付多2%。





Examples for buying property before 30th June (Stamp Duty Holiday)

2021年6月30日之前(印花稅蜜月期)購買物業的例子:

First time buyer/ Own home 首置 / 自住

(Include Non-UK-residents 包括非英國本地居民)



Second home/ Investment 第二間物業 (非首置)/ 投資

(Include Non-UK-residents 包括非英國本地居民)


If you sell your previous main residence within 3 years you may be eligible for a refund.

如果你在3年內出售了之前的主要住所,則可能有資格獲得退款。




2021年7月1日至9月30日的印花稅率

Stamp Duty Land Tax rate from

1st July - 30th Sept 2021





In 2017, the government has introduced a SDLT relief for first time buyers. This offer is applicable when the property is less than £500,000.


政府由2017年開始對首置買家實行減印花稅。此優惠只適用於50萬英鎊以下的物業。

https://www.gov.uk/government/publications/stamp-duty-land-tax-relief-for-first-time-buyers-guidance-note


Example 1:


In order to count as a first-time buyer in the UK, the purchaser must not previously own any property or land anywhere in the world.

例子1:


在英國,首置買家的身份是指全球範圍內不持有任何物業或土地的人士。




Example 2:

You have never owned a property before and is planning to purchase one for the first time. Your spouse already owns another property under his/her name. Would you be classified as a first-time buyer and get a stamp duty reduction?

The answer is NO.

If your spouse is not planning to sell the property which is under his/her own name. You will not be able to claim the first-time buyer relief of the stamp duty, even though you are just planning to put your own name down as a sole owner of the property, which you are planning to buy. This is because as a married couple, the stamp duty rule in the UK treats the couple as a single entity.

Your spouse must sell the property which is under his/her own name first before you purchase your property, in order to claim the first-time buyer stamp duty. Otherwise, you will be paying the higher rate stamp duty for your property.


例子2:


你從未擁有過任何物業,並打算首置。 你的配偶名下已經擁有一個物業,你會否被歸納為首置人士並且獲得首置買家印花稅率?

答案是: 不會

如果你的配偶不打算出售自己名下的物業,即使你是你買的物業的唯一的擁有者(只寫你自己的名子),你也無法獲得首置買家印花稅率。因為在英國,印花稅率的規則視夫婦為一個實體。


你的配偶在你購買你的物業前,必須先出售自己名下的物業,你才能可以獲得首置買家印花稅率。否則,你需要支付較高的印花稅。

https://www.theguardian.com/money/2020/feb/24/does-being-married-stop-me-from-being-a-first-time-buyer



Examples of buying property after 30th June 2021:

2021年6月30日之後購買物業的例子:



First time buyer 首買家






2021年10月1日的印花稅率

Stamp Duty Land Tax rate from 1st Oct 2021




Beware there will be an increase of 2% surcharge for non-residents when buying residential property in England and Northern Ireland from 1st April 2021.