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SDLT update post budget
31st October 2024

This measure increases the higher rates of Stamp Duty Land Tax (SDLT) for purchases of additional dwellings and for purchases by companies from 3% to 5% above the standard residential rates of SDLT.

This measure also increases the single rate of SDLT payable by companies and other non-natural persons purchasing dwellings over £500,000, from 15% to 17%.

Both changes apply to transactions with an effective date on or after 31 October 2024.

Find out more on the Gov website

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