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A 2% SDLT surcharge applies to land transactions of residential property in England and Northern Ireland by non-residents. The rates apply to purchases of freehold and leasehold property and to SDLT payable in respect of rents on the grant of a new lease (though only where the term of the lease is over seven years).

The surcharge applies in addition to various other rates, including the residential higher rates (sometimes referred to as the ‘additional dwelling supplement’) and the flat 17% rate for non-natural persons.

The existing residence rules for other taxes do not apply for SDLT. Instead, separate residence tests apply for SDLT, as discussed below. It is important to look at the detail of the test, as sometimes the outcome is counter intuitive. For example, a UK resident close company is considered non-resident for SDLT if it is controlled by one or more non-residents.

It is important to remember that if the transaction is eligible for an SDLT relief that reduces or exempts a charge to SDLT, this also applies