【移英攻略】號外!短暫性土地印花稅優惠

不論是首次置業或曾有置業經驗人士,凡於2020年7月8日至2021年3月31日期間購買價值不多於500,000英鎊的英國或北愛爾蘭住宅式物業,一律可享印花稅免稅優惠。
鑒於新冠肺炎對英國房地產市場帶來到負面影響,英國稅務海關總署(HM Revenue & Customs)於早前2020年7月8日更新了有關購買英國及北愛爾蘭物業的土地印花稅率(Stamp Duty Land Tax,簡稱 ‘SDLT’)資料。不論是首次置業或曾有置業經驗人士,凡於2020年7月8日至2021年3月31日期間購買價值不多於500,000英鎊的英國或北愛爾蘭住宅式物業,一律可享印花稅免稅優惠。如購買額外物業者則須於修訂標準費率基礎上多付3%。最新的計算列表如下:
Property or lease premium or transfer value
SDLT rate
Up to £500,000
Zero
The next £425,000 (the portion from £500,001 to £925,000)
5%
The next £575,000 (the portion from £925,001 to £1.5 million)
10%
The remaining amount (the portion above £1.5 million)
12%
首次或二次置業優惠稅率
Purchase price bands
Percentage (%)
Up to £500,000
3
Above £500,000 and up to 925,000
8
Above 925,000 and up to 1,500,000
13
Above 1,500,000 +
15
購買額外物業優惠稅率
根據以往一般的稅率計算方法,購買英國住宅的印花稅門檻為125,000英鎊。接下來樓價介乎125,001英鎊至250,000英鎊的稅率為2%;250,001英鎊至925,000英鎊為5%;925,001英鎊至1,500,000英鎊為10%;1,500,000英鎊以上為12%。
Property or lease premium or transfer value
SDLT rate
Up to £125,000
Zero
The next £125,000 (the portion from £125,001 to £250,000)
2%
The next £675,000 (the portion from £250,001 to £925,000)
5%
The next £575,000 (the portion from £925,001 to £1.5 million)
10%
The remaining amount (the portion above £1.5 million)
12%
首次置業者可享有的免稅門檻為300,000英鎊,之後的300,001英鎊 至 500,000英鎊的稅率為5%。如物業價格超過500,000英鎊,則須遵守二次置業的計算方法(如上圖)。
Purchase price bands
Percentage (%)
Up to £300,000
0
Above £300,000 +
5
如欲購買多於一個的住宅物業,便需要在正常稅率之上支付多3%的費用。
Purchase price bands
Percentage (%)
Up to £125,000
3
Above £125,000 and up to £250,000
5
Above £250,000 and up to £925,000
8
Above £925,000 and up to £1,500,000
13
Above £1,500,000 +
15
總括而言,無論你是初次置業,二次置業,還是投資額外物業者,均可受惠於這個有效期為9個月的減免稅收計劃。
稅收優惠資料可參閱英國稅務海關總署(HM Revenue & Customs)網站:
https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm00055
一般土地印花稅率資料可參閱英國政府網站(GOV.UK):
https://www.gov.uk/stamp-duty-land-tax/residential-property-rates
更多詳盡政策資料可參閱英國政府網站(GOV.UK):
https://www.gov.uk/government/publications/temporary-increase-to-stamp-duty-land-tax-nil-rate-band-for-residential-properties/temporary-increase-to-stamp-duty-land-tax-nil-rate-band-for-residential-properties?fbclid=IwAR2Gy1BRWQl7CCWsJryZU3EalUJLN5wcK5EbQSyQTIvOATorra6690lDKRg
土地印花稅計算器(SDLT Calculator):
https://www.tax.service.gov.uk/calculate-stamp-duty-land-tax/#/intro

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