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From 1 April 2021, where a chargeable transaction is identified as a 鈥渘on-resident transaction鈥�, a 2% surcharge is added to the SDLT rates in each band of the relevant rate-specifying provisions for residential property (section 75ZA(1)).

Section 75ZA(2) sets out the relevant rate-specifying provisions:

• Standard residential rates 鈥� Table A, section 55(1B) FA03
• Higher rates for additional dwellings and dwellings purchased by companies 鈥� Table A, para 1(2) Sch 4ZA FA03 (see SDLTM09730 onwards);
• Higher rate charge for acquisitions of residential property by certain non-natural persons 鈥� para 3(1)(a) Sch 4A FA03 (see SDLTM09500 onwards);
• Residential lease rates 鈥� Table A, para 2(3) Sch 5 FA03 (see SDLTM13070 onwards);
• First-time buyers 鈥� Table A, para 4 Sch 6ZA FA03 (see SDLTM29800); and
• Exercise of collective rights by tenants of flats 鈥� s74(1A) FA03 (see SDLTM28500 onwards).

Example 1

Fifi purchases a freehold residential property in England on 26 October 2022 for 拢700,000. Fifi does not already own another property, so the higher rates on additional dwellings do not apply to her. Fifi is a first-time buyer, but as the consideration for the property is above 拢500,000, the first time buyers鈥� rates do not apply to her.

Fifi is classed as non-UK resident under the test set out at paragraph 4 of Schedule 9A to FA03, and the surcharge applies. See SDLTM09880 for details of the residence test.

Her SDLT liability is calculated as follows:

• 2% up to 拢250,000 = 拢5,000
• 7% of 拢250,001 to 拢700,000 = 拢31,500.

Fifi鈥檚 total SDLT liability is therefore 拢36,500.

Example 2

Gia purchases a freehold residential property in Northern Ireland on 7 August 2023 for 拢200,000. She qualifies for first time buyers鈥� relief.

Gia is classed as non-UK resident according to the test set out at paragraph 4 of Schedule 9A to FA03, and the surcharge applies. See SDLTM09880 for details of the residence test.

Her SDLT liability is calculated as follows:

• 2% of 拢200,000 = 拢4,000.