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我們成功申請退稅花稅 Stamp Duty 了! We have claimed SDLT Stamp Duty Refund



為牛姐妹21年時買了間屋,收屋時拎唔到EICR Cert,要做一次rewiring 才拎到 Cert。我地22年6月初請會計師補申請返退稅。原理是如果間屋收樓時屬 inhabitable , 即係唔住得人,原則上稅局唔應該收我咁多稅。


以下情況都可以退稅,但最好1年之內就申請。牛姐妹可能做遲了申請,會計師入紙後都成3個幾月才收到退款。而有個谷友,我提左佢申請後,1個月內就有退款,好快。



以下係我會計師話我知的可退款原因,俾大家參考:

You could be eligible for a SDLT refund if you have bought a property in the UK in last one year. It is possible to extend this to four years in some cases. You must provide HMRC with evidence to prove that the property has or had one or more of the following issues;

1. Unoccupied for a long time

2. Unfurnished with hygiene issues

3. Kitchen and washroom were damaged

4. Doors and windows were damaged

5. Boiler was either missing or not functioning (need replacement)

6. Wiring all need replacement (not safe to use)

7. Leakage problem from the roof and walls or a Mixed use property


另外,我都上稅局網揾左一輪條文,但又唔太揾到。問會計,佢話 :

There isn’t any official government website providing information about the Tax relief. The reason for that is in PN Bewley Ltd v HMRC, 2019 UKFTT 0065 TC, the first tier tribunal ruled that higher rate stamp duty does not apply to the purchase of a buy to let property as it is too dilapidated to be considered a dwelling. Then the SDLT surcharge does not apply. If the property is not considered as a dwelling, then this should apply commercial or mixed use property SDLT rates.

If HMRC does not appeal and the judgement prevails, the Bewleys’ case could open up challenges over similar SDLT bills.


其實我都唔太明,總之官方網站沒寫死,但可以試下啦。咁我試成功了,又同大家分享囉!




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