{"id":16644,"date":"2025-12-02T10:58:41","date_gmt":"2025-12-02T10:58:41","guid":{"rendered":"https:\/\/tst.wordpress.realogydev.com\/cartus\/uncategorized\/uk-relocation-new-stamp-duty-land-tax-rates-non-uk-residents-and-companies\/"},"modified":"2025-12-02T10:58:41","modified_gmt":"2025-12-02T10:58:41","slug":"uk-relocation-new-stamp-duty-land-tax-rates-non-uk-residents-and-companies","status":"publish","type":"post","link":"https:\/\/tst.wordpress.realogydev.com\/cartus\/insights\/blog\/uk-relocation-new-stamp-duty-land-tax-rates-non-uk-residents-and-companies\/","title":{"rendered":"UK Relocation: New Stamp Duty Land Tax Rates for Non-UK Residents and Companies"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"","protected":false},"author":26,"featured_media":16645,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"wds_primary_category":0,"footnotes":""},"categories":[23,218,198,248],"tags":[267,205,268,269],"class_list":["post-16644","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-legal-and-compliance","category-real-estate","category-tax","tag-sdlt","tag-uk-housing-market","tag-uk-property-market","tag-uk-stamp-duty-land-tax"],"acf":{"blog_type":"Short Blog","category_type":"blogs","dont_display_published_date_in_blog_landing_tile":false,"hero_image":16646,"story_section_topic":"","story_section_description":"","rich_text_content1":"From 1 April 2021, the UK Government introduced different rates of Stamp Duty Land Tax (SDLT) that apply to non-UK residents or companies purchasing a residential property in England and Northern Ireland. The new SDLT rates are 2% higher than those that apply to property purchases made by UK residents or companies and include both freehold and leasehold properties, as well as increasing the SDLT payable on rents on the grant of a new lease.\n\n<strong>What is Stamp Duty Land Tax?<\/strong>\n\nCommonly referred to as \u2018Stamp Duty\u2019, it is a tax paid by those purchasing land and property in England and Northern Ireland (different taxes apply in Wales and Scotland). The tax is only payable if you buy land\/property over a certain price. For current thresholds where SDLT starts to apply,\u00a0<a href=\"https:\/\/www.gov.uk\/stamp-duty-land-tax\">visit the stamp duty land tax overview<\/a>. \n\n<strong>When does the surcharge apply?<\/strong>\n\nThe new surcharge applies to any transaction with a completion date of 1 April 2021 or later and is added to the current rates of SDLT due on a UK residential property transaction. It also applies if the lease on a rental property is \u00a340,000 or more, or the relevant rent is \u00a31,000 or more.\n\n","rich_text_content2":"<strong>When does it not apply?<\/strong>\n\nThe surcharge does not apply to purchases of non-residential property or mixed transactions (subject to certain conditions) or land or buildings in Scotland or Wales.\n\n<strong>Impact on UK Relocation<\/strong>\n\nAs this new legislation will impact non-UK relocating employees buying a house in the UK, we recommend that organisations set expectations with impacted employees before they relocate. If organisations are contributing towards home purchases, then the surcharge should be built into future relocation budgets. As the majority of international assignees rent properties whilst on assignment, we anticipate this will only impact one-way permanent transfers to the UK.\n\n<strong>Find out more<\/strong>\n\nFurther details of the <a href=\"https:\/\/www.gov.uk\/guidance\/rates-of-stamp-duty-land-tax-for-non-uk-residents\"><strong>new SDLT rates<\/strong><\/a> for non-UK residents and companies. \n\nShould you have any queries about this or any other aspect of your mobility programme, please get in touch with your Cartus representative.\n\n","title":"","sub_title":"","sub_text":"","display_primary_cta":true,"label_for_primary_cta":"","download_pdf_or_link":false,"download_pdf":null,"download_link":"","primary_video_or_image":false,"primary_image":null,"primary_video":{"video_title":"","video_type":"youtube","video_id":""},"rich_text_content3":"","secondary_video_or_image":false,"secondary_image":null,"secondary_video":{"video_title":"","video_type":"youtube","video_id":""},"rich_text_content4":"","rich_text_header_with_bullet_points":"","left_section_content":"","left_section_video_or_image":false,"left_section_video":{"video_title":"","video_type":"youtube","video_id":""},"left_section_image":null,"right_section_content":"","right_section_video_or_image":false,"right_section_video":{"video_title":"","video_type":"youtube","video_id":""},"right_section_image":null,"category_title":"CATEGORY","tags_title":"TAGS","category_name":"","entry_title":"","publishing_date_blog":"2022-07-13 00:00:00","description":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>UK Relocation: New Stamp Duty Land Tax Rates for Non-Residents<\/title>\n<meta name=\"description\" content=\"Cartus provides information on new Stamp Duty Land Tax rates for non-UK residents\/companies\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tst.wordpress.realogydev.com\/cartus\/insights\/blog\/uk-relocation-new-stamp-duty-land-tax-rates-non-uk-residents-and-companies\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"UK Relocation: New Stamp Duty Land Tax Rates for Non-Residents\" \/>\n<meta property=\"og:description\" content=\"Cartus provides information on new Stamp Duty Land Tax rates for non-UK 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