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?
Q1. 我打算买个新的自住房，把现在的自住房出租出去，要不要交额外3%印花税？
A1. Yes, the higher rates will apply as following the purchase you will own an additional residential property. However, if you sell your previous home within 3 years of the purchase of the new one you will be able to claim a refund from HMRC.
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。
Q2. I currently live in rented accommodation but own a property that is rented out. I am now looking to purchase my first home, for me and my family to live in. Will I have to pay the higher rates of SDLT on this purchase?
Q2. 我目前有一套房子租给他人，自己另租房住，现在打算买一套房子作为自己的第一套自住房，是否需要交额外3%印花税？
A2. Yes, the higher rates of SDLT will apply as following the purchase you will own an additional residential property (and will not have replaced your main residence, i.e. sold a current main residence and purchased a new one).
A2. 要的，因为你买了新房后就会有超过一套民用住宅房（你并没有将原有自住房以新换旧）。
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?
Q3. 我在国外工作生活多年，在当地买了房子自住，现在我回到英国，打算买房自住。国外的住房仍打算保留作为度假屋。这个将是我在英国的第一个自住房，是否应该免3%额外印花税？
A3. No, the higher rates will apply to the UK purchase as following the purchase you will own an additional residential property and will not have replaced you main residence, i.e. sold you current main residence and purchased a new one
A3. 不，你需要交3% surcharge。因为你买了房子后就会有超过一套民用住宅房，而且你并没有将原有自住房以新换旧。（按：所以这个 additional residential property，并不只限于在英国的房子，海外的住房也算。）
Q5. Will my property rental company be exempt from the higher rates on purchases of properties for rental?
Q5. 租房公司买房会有例外吗？
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.
A5. 没有。
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?
Q10. 我的住宿由公司提供，现打算买一套自住房给自己和家人。我有一套出租房。是否需要交3%额外印花税？
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.
A10. 如果你是住在不属于自己的房子里，当你买房时不会有影响。但是因为你已经有一套民用住宅房（你的出租房）了，再买房时就需要交3% surcharge。
Q12. I am currently living in rented accommodation, having sold my previous main residence nearly 18 months ago. I am now looking to purchase a new main residence within the next few months. I also have a number of buy-to-let properties. Will I have to pay the higher rates on the purchase of my new main residence?
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.
A12. 只要你在卖掉原有自住房的三年内买下新的自住房，就算作是自住房以新换旧，不必交额外印花税。
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?
Q13. 我有一套度假屋，并在伦敦有自己的自住房，目前正在卖掉现在的自住房买套新的。有可能新的自住房已经买下而旧的还没有卖出去，这种情况需要交3% 额外印花税吗？
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。
免责声明（disclaimer）：本公号所有文章都只是科普性质，绝不是 advice，不承担任何法律责任，请一定使用为你自己量身定做的 tax planning / advice。
此文转自微信公众号英国的税(微信号：uktaxation）
