英国财相 Chancellor George Osborne 与今天下午2014年12月3日公布的秋季预算报告中宣布了最新的英国购房印花税改革。新税将在今晚12点开始实行。

新的印花税规定：

Under the new rules, no tax will be paid on the first £125,000 of a property, followed by 2% on the portion up to £250,000, 5% on the portion between £250,000 and £925,000, 10% on the next bit up to £1.5 million and 12% on everything over that.

房价税率

up to £125,000-------------------------0%

£125,000~ £250,000部分------------2%

£250,001~ £925,000部分------------5%

£925,001~ £1,500,001部分----------10%

超过£1,500,000部分-------------------12%

旧的印花税率：

up to £125,000-------------------------0%

£125,000~ £250,000------------------1%

£250,001~ £500,000------------------3%

£500,001~ £1,000,000----------------4%

£1,000,001~ £2,000,000--------------5%

£2,000,000 以上------------------------7%

新的印花税法将使98%的购房者受益，平均减少£4500的购房支出，避免了以前一刀切的计算方式，而采用渐进的方式计算。

请参考以下示例：

Residential property

Results based on SDLT rules from 4 December 2014

Effective date	Purchase price (£)	Total SDLT due (£)
05/12/2014	400,000	10,000

This is a breakdown of how the total amount of SDLT was calculated.

Purchase price bands (£)	Percentage rate (%)	SDLT due (£)
Up to 125,000	0	0
Above 125,000 and up to 250,000	2	2,500
Above 250,000 and up to 925,000	5	7,500
Above 925,000 and up to 1,500,000	10	0
Above 1,500,000+	12	0
	Total SDLT due	10,000

Results based on SDLT rules before 4 December 2014.
You may be entitled to pay SDLT using the old rules if you exchanged contracts before 4 December 2014. Find more on our GOV.UK pages.