Considering potential Stamp Duty Land Tax (SDLT) changes, what are the current thresholds and surcharge rates for purchasing an additional residential property in Q3 2024, and are there any exemptions for beneficial owners?
Quick Answer
Purchasing an additional UK residential property in December 2025 incurs a 5% Stamp Duty Land Tax (SDLT) surcharge on top of standard rates. Beneficial owners are generally treated the same as legal owners concerning SDLT liability, with few exemptions.
About This Topic
Learn current UK SDLT rates and the 5% additional property surcharge for Dec 2025. Understand beneficial owner impact and how a £250k BTL incurs £15k SDLT.
This question is part of our Tax & Accounting category, providing expert guidance on UK property investment.
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