Budget Speech 之后，昨天（3月22日），下议院以310对275票通过了 Resolutions。虽然还要经过五个阶段（First Reading, Second Reading, Committee Stage, Report Stage, Third Reading）才能形成 Finance Bill，最后还要女王批准（Royal Assent）才算正式立法，但某些税收的修改和继续（continuations）是可以立即执行的。
3%额外印花税（SDLT, Stamp Duty Land Tax）是怎么回事相信大家早就知道了，媒体已经讨论那么久了。基本规定是：从今年4月1日之后（含4月1日），购买 additional residential property, 比如出租房（buy-to-let）或第二套自住房（second home），房子超过£40k的，印花税要在原来的基础上多交3%。
基本情节清楚，只是对细节问题大家曾有各种猜测揣度。Budget 之后，细节规定基本尘埃落定，HMRC 已经给出了 final guidance。本文摘选了其中与我们相关的问题解答，并辅以简单翻译解释。
Q1. I am purchasing a new main residence but intend to retain my current main residence, convert it to a buy-to-let mortgage and rent it out. Will I have to pay the higher rates of SDLT on the purchase of my new main residence?
A1. 要的，因为你买了新房后会有超过一套民用住宅房。但是，如果你在买新房之后的三年内将原有旧房卖掉，就可以要求 HMRC 返还已交的3% surcharge。
Q3. I have been living and working overseas for a number of years and purchased a property there which I used as my main residence. I am now returning to the UK and wish to purchase a property here which will become my main residence. I intend to keep my overseas property to use as a holiday home. As I am purchasing a new main residence will I be exempt from the higher rates of SDLT?
A3. 不，你需要交3% surcharge。
A5. No, the higher rates will apply to all purchases of residential property by companies. There are no reliefs or exemptions from the higher rates.
Q8. I own a main residence and also jointly own a buy-to-let with my brother. I’m planning to purchase my brother’s share, paying him some cash and taking on his share of the mortgage. Will the higher rates apply?
Q8. 我自己有自住房，同时和我的兄弟共同拥有一套出租房，现在我打算买下我兄弟的那部分，并且把他那部分贷款也转到我名下。要交3% surcharge吗？
A8. Yes, the higher rates will apply to the total amount you give for your brother share, including any mortgage debt that you take on.
A8. 是的，3% surcharge 要交，以你付给你兄弟的全部款项来计算印花税，包括你转到自己名下的原属你兄弟的贷款数额。
Q10. I live in accommodation provided by my employer. I am now purchasing a home for my family and me to live in. I also own a buy-to-let property. Would I be subject to the higher rates of SDLT?
A10. If you live in accommodation that you do not own, it will not count in determining whether you are purchasing an additional residential property. However, as you already own a residential property the higher rates will apply to the purchase of your new home.
Q12. 我18个月前卖掉原来的自住房，现在租房住，打算过几个月买一套新的自住房。我还有几套出租房。那么当我买新的自住房时是否需要交3% surcharge？
A12. Provided you purchase your new main residence within 3 years of the sale of your previous main residence, you are considered to be replacing your main residence, and therefore the higher rates will not apply.
Q13. I own a holiday home in Cornwall and a house in London which is my main residence. I am in the process of selling my main residence and purchasing a new one. I may not be able to sell my current main residence before I complete on the purchase of the new one – will I have to pay the higher rates?
A13. Yes, the higher rates will apply, as following the purchase of your new property you will own an additional residential property and will not have replaced your main residence. However, if you sell your current main residence within 3 years of the purchase of the new one you will be able to claim a refund from HMRC.
A13. 是的，需要，因为当你买下新房时你有超过一套住宅房，并且你的自住房没有以新换旧。但是，如果你在买下新房后的三年内卖掉原来的自住房，就可以要求 HMRC 返还多交的3%印花税。