Stamp Duty Land Tax is payable by the purchaser in a land transaction which includes a simple conveyance of land such as buying a house but also creating a lease or assigning a lease.
Who pays the tax?
SDLTは、イングランドおよび北アイルランドで行われる土地取引において購入者が支払う義務があります。スコットランドで行われる土地取引には土地建物取引税（LBTT）が適用され、ウェールズでは土地取引に土地取引税（LTT）が課されます。
土地取引とは何ですか？
土地権益の取得を伴う取引は、債務の発生原因となります。これには、住宅の購入、賃貸借契約の締結、賃貸借契約の譲渡といった単純な土地の譲渡が含まれます。
税金は何に対して課せられますか？
税金は対価に対して課税されます。これは通常、売却時に実際に支払われる現金を指します。ただし、その定義は非常に広く、現金以外の方法で価値が支払われる可能性のあるあらゆる状況、例えば購入者が物件に対して特定の作業を行うことに同意した場合などを網羅することを目的としています。
税金はいつ支払う必要がありますか?
契約が実質的に履行された時点で税金を支払う必要があります。購入者が物件の引渡しを受けた時点で契約が成立した場合、その日が納税日となります。ただし、購入者が引渡し前に実質的に引渡しを受けた場合（「契約履行停止」と呼ばれます）、その時点で納税義務が発生します。
住宅不動産にはいくらの税金がかかりますか?
各 SDLT 税率は、各バンドに該当する資産価値の部分に対して支払われます。
SDLT rates
The current rates are as follows:
| Residential property Purchase price of property |
Band % Rates |
|---|---|
| £0 – £125,000 | 0 |
| £125,001 – £250,000 | 2 |
| £250,001 – £925,000 | 5 |
| £925,001 – £1,500,000 | 10 |
| £1,500,001 and above | 12 |
First-time buyer relief
First-time buyers may be eligible for first-time buyer relief on purchases of residential property up to £500,000. The rates apply to the portion of the total value which falls within each band.
Each SDLT rate is payable on the portion of the property value which falls within each band. The rates and thresholds are:
| Property value | Band % Rates |
|---|---|
| £0 – £300,000 | 0 |
| £300,001 – £500,000 | 5 |
No relief can be claimed if the property is over £500,000 and the normal SDLT rates will apply to the full amount of consideration.
その他の住宅物件
追加の住宅物件（40,000 ポンド超）の購入には、より高い SDLT 税率が適用されます。
増税の主な対象は、賃貸目的の物件やセカンドハウスの購入です。しかしながら、購入した物件が賃貸目的の物件でもセカンドハウスでもないにもかかわらず、追加料金を支払わなければならない購入者もいます。以下に定める36ヶ月ルールにより、一部の取引は追加税の対象外となります（または還付されます）。
高い税率は、上記の表に示されているSDLT税率に5%上乗せされます。購入取引日の終了時点で個人が2つ以上の住宅物件を所有している場合、高い税率が適用される可能性があります。
Some further detail:
- Purchasers will have 36 months to claim a refund of the higher rates if they buy a new main residence before disposing of their previous main residence
- Purchasers will also have 36 months between selling a main residence and replacing it with another main residence without having to pay the higher rates
- A small share in a property which has been inherited within the 36 months prior to a transaction will not be considered as an additional property when applying the higher rates
- 主要投資家に対する高税率の免除は行われません。
SDLT surcharge on non-UK residents
There is a 2% SDLT surcharge on non-UK residents (and certain UK resident companies that are controlled by non-UK residents) purchasing residential property in England and Northern Ireland.
What about non-residential and mixed property?
The rates for non-residential and mixed property are set out in the table below.
The SDLT rates are payable on the portion of the property value which falls within each band.
| Non-residential and mixed | Band % Rates |
|---|---|
| £0 – £150,000 | 0 |
| £150,001 – £250,000 | 2 |
| £250,001 and over | 5 |
Are there any exemptions?
Yes. There are a number of situations in which the transfer of land will not be caught for SDLT. No SDLT will be payable and no return will be due. These include:
- the value of the freehold is less than £40,000
- a licence to occupy
- a gift of land
- transfers of land in a divorce or on death
- transfer of land to a charity
- transfers of land within a group of companies where an SDLT group relief claim is made.
How does the tax work on leases?
The SDLT payable on the purchase of a lease depends on whether the lease is new or existing (an assigned lease).
Where a new lease is purchased the SDLT payable will be calculated on the value of the premium (upfront lump sum payment). If anything more than a nominal rent is payable, SDLT will also be payable on the net present value (NPV) of the rent over the term of the lease. The premium and the NPV are treated as two separate amounts. If the calculated value of either exceeds £250,000 for residential property and £150,000 for non-residential, the excess is charged SDLT at the normal rates.
An SDLT return will be due where the premium is £40,000 or more, even if no SDLT is due, unless the term of the lease is less than seven years.
If an existing lease is purchased, SDLT is calculated in the same way as the purchase of a freehold property. The amount of the premium is the consideration subject to SDLT and is also calculated in the same way as the purchase of a freehold property.
The government has SDLT calculators which work out the amount of SDLT payable. The calculators can be found at www.gov.uk/stamp-duty-land-tax-calculators.
How do I tell HMRC about a liability?
The purchaser must complete an SDLT1 return and this must be submitted to the relevant HMRC office within 14 days of the transaction’s effective date. Solicitors and conveyancers can submit the return online on your behalf. Otherwise, a paper return must be used. Payment must be made at the same time. A late return triggers an automatic penalty of £100, and late payment of the tax will mean a charge to interest.
What will HMRC do then?
A certificate will be sent to the purchaser to show that they have paid the tax. This certificate is required to change the details of the property ownership at the Land Registry. The fact that HMRC has given the purchaser a certificate does not mean the SDLT calculations are agreed. HMRC has nine months in which to decide whether or not to enquire into the return and challenge the figures.
