鑒於新冠肺炎對英國房地產市場帶來到負面影響，英國稅務海關總署（HM Revenue & Customs）於早前2020年7月8日更新了有關購買英國及北愛爾蘭物業的土地印花稅率（Stamp Duty Land Tax，簡稱 ‘SDLT’）資料。不論是首次置業或曾有置業經驗人士，凡於2020年7月8日至2021年3月31日期間購買價值不多於500,000英鎊的英國或北愛爾蘭住宅式物業，一律可享印花稅免稅優惠。如購買額外物業者則須於修訂標準費率基礎上多付3%。最新的計算列表如下：
| Property or lease premium or transfer value |
SDLT rate |
| Up to £500,000 |
Zero |
| The next £425,000 (the portion from £500,001 to £925,000) |
5% |
| The next £575,000 (the portion from £925,001 to £1.5 million) |
10% |
| The remaining amount (the portion above £1.5 million) |
12% |
| 首次或二次置業優惠稅率 |
| Purchase price bands |
Percentage (%) |
| Up to £500,000 |
3 |
| Above £500,000 and up to 925,000 |
8 |
| Above 925,000 and up to 1,500,000 |
13 |
| Above 1,500,000 + |
15 |
| 購買額外物業優惠稅率 |
根據以往一般的稅率計算方法，購買英國住宅的印花稅門檻為125,000英鎊。接下來樓價介乎125,001英鎊至250,000英鎊的稅率為2%；250,001英鎊至925,000英鎊為5%；925,001英鎊至1,500,000英鎊為10%；1,500,000英鎊以上為12%。
| Property or lease premium or transfer value |
SDLT rate |
| Up to £125,000 |
Zero |
| The next £125,000 (the portion from £125,001 to £250,000) |
2% |
| The next £675,000 (the portion from £250,001 to £925,000) |
5% |
| The next £575,000 (the portion from £925,001 to £1.5 million) |
10% |
| The remaining amount (the portion above £1.5 million) |
12% |
首次置業者可享有的免稅門檻為300,000英鎊，之後的300,001英鎊 至 500,000英鎊的稅率為5%。如物業價格超過500,000英鎊，則須遵守二次置業的計算方法（如上圖）。
| Purchase price bands |
Percentage (%) |
| Up to £300,000 |
0 |
| Above £300,000 + |
5 |
如欲購買多於一個的住宅物業，便需要在正常稅率之上支付多3%的費用。
| Purchase price bands |
Percentage (%) |
| Up to £125,000 |
3 |
| Above £125,000 and up to £250,000 |
5 |
| Above £250,000 and up to £925,000 |
8 |
| Above £925,000 and up to £1,500,000 |
13 |
| Above £1,500,000 + |
15 |
總括而言，無論你是初次置業，二次置業，還是投資額外物業者，均可受惠於這個有效期為9個月的減免稅收計劃。
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