Stamp Duty Relief. How will it work?

Update – 03 March 2021: Today the Chancellor announced an extension of the “Stamp Duty Holiday” up to the end of June 2021. The nil rate band will be set at £250,000 – double its standard level – until the end of September.

Yesterday (8 July 2020) the good news came from Chancellor Rishi Patel: homebuyers won’t have to pay stamp duty on their purchases up to the first £500,000 until 31st March 2021.

Only 24hrs ago if you were thinking of buying a property under the half million mark you would have paid taxes on any amount over £125,000 (or over £300,000 for first-time buyers in London). For the next 8 months, until March of next year, homebuyers could save up to £15,000.

 

It’s worth noting that the additional 3% rate for purchases of additional dwellings does still apply, on top of revised standard rates.

Here is how it worked before the announcement: property owners didn’t pay any stamp duty on the first £125,000 of the total price.

They then had to pay 2 per cent between £125,001 and £250,000.

5 per cent between £250,001 and £925,000.

Between £925,001 and £1,500,000 it was 10 per cent.

And over £1,500,001 would have been 12 per cent.

This is of course welcome news among homebuyers and property investors who are now looking at savings up to £15,000.

But how does it work in practice?

Fist time buyers buying a £500k property in London:

Prior 8th July 2020 they would have paid £10,000 tax.

From today up to the end of March 2021 they would pay £0.

Buyers purchasing their second home (without retaining their previous one) at £500,000:

They would have paid £15,000 tax.

From today up to the end of March they would pay £0

Buyers purchasing an additional property:

While they would have paid £30,000 tax prior the introduction of the new rates, they would pay now £15,000.

You can use the table below to calculate your Stamp Duty:

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%

The following rates still apply to additional purchases:

SDLT rate (additional properties)

Up to £500,000 3%

The next £425,000 (the portion from £500,001 to £925,000) 8%

The next £575,000 (the portion from £925,001 to £1.5 million) 13%

The remaining amount (the portion above £1.5 million) 15%

Please don’t hesitate to contact us should you need any further information.

More than happy to assist.

Alex & Matteo