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。