Da mesi era gia' stato annunciato un aumento della Stamp Duty Land Tax per acquisti di seconde case e investimenti buy to let. Il budget ha solo esteso il periodo di grazia da 18 a 36 mesi entro i quali si puo' vendere la "seconda casa" e chiedere il rimborso della Stamp Duty pagata in eccesso.
In the Autumn Statement, it was announced that an additional three percentage points of stamp duty would be introduced from April on all second homes and additional properties being purchased. This additional tax applies to the whole value of a property, and is aimed at buy-to-let landlords. What happened to stamp duty in the Budget today? The extra three percentage points of stamp duty will still apply to additional homes. However, the grace period during which those who have an overlap between two properties can claim a refund on the higher rates has been extended to 36 months, from an originally proposed 18 months. That means that people who end up with two homes but are trying to get rid of one will get some breathing room.