New 2% rate will come into effect on 1 April 2021.
The government will introduce a 2% stamp duty land tax (SDLT) surcharge on non-UK residents purchasing residential property in England and Northern Ireland from 1 April 2021.
This will help to control house price inflation and to support UK residents to get onto and move up the housing ladder. The surcharge income will be used to help combat rough sleeping.
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