Stamp Duty Land Tax (SDLT) is the tax you’ll pay when purchasing a property anywhere in the UK. The amount you pay depends on when you bought the property, how much you paid for it and whether you’re eligible for relief or an exemption.
SDLT is applied if you buy a freehold property, a new or existing leasehold or buy a property through a shared ownership scheme. It also applies if you are transferred property in exchange for payment. However, Stamp Duty can vary if you purchase a property in Scotland or Wales.
第一套房产*
在世界范围内您名下第一套房产,且用于自住。
第二套房产**
如果您在国内或其他国家已有一处房产, 再在伦敦购房,即为第二套房产。
* 如果世界范围内没有房,在英国买了一套投资房的话,也算是第一套房,印花税是按照第一套房来计算。
* 第二套房产(含)以上的房产统称为第二套房产。
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