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Overseas buyers purchasing property in England and Northern Ireland are now subject to a 2 per cent stamp duty surcharge.
The new tax introduced from 1 April will mean international buyers will pay an additional amount equivalent to 2 per cent of the purchase price.
The new surcharge will work alongside the 3 per cent surcharge already in place for anyone buying a second property in the UK, meaning an overseas investor who already owns another property anywhere in the world will be liable for both and see 5 per cent added to standard stamp duty levels.
For an overseas buyer who already owns a property in another country then for a £1 million their stamp duty tax bill will rise to £93,750 once the stamp duty holiday comes to an end.