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Insider December 2015

Higher stamp duty rates for buy-to-let property.

Stamp duty land tax (SDLT) on additional properties such as buy-to-let investments and second homes will be 3 percentage points higher than current SDLT from April 2016.

Corporate properties and properties in Scotland (which are subject to land and building transaction tax) are not affected by the new rules.

The new rates will not apply to caravans, mobile homes or house boats and properties below £40,000.

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