Glossary · United Kingdom
Non-Resident SDLT Surcharge
Quick answer
An additional rate of SDLT that can apply to certain residential property purchases in England and Northern Ireland by buyers who are non-UK resident for SDLT purposes.
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Related
Related terms
Principal Private Residence
A property that qualifies as an individual's main or primary home for the purposes of relevant UK tax rules, subject to the applicable conditions.
Property Chain
A sequence of linked property transactions where the completion of one purchase depends on the sale or purchase of another property.
Energy Performance Certificate (EPC)
A certificate showing the energy efficiency of a property, rated from A to G. An EPC is generally required when a property is marketed for sale or rent in England and Wales.
Netto-Mietrendite (Net Rental Yield)
Jährliche Mieteinnahmen als Prozentsatz des Immobilienwerts nach relevanten Betriebskosten, vor Berücksichtigung bestimmter Finanzierungs- oder Steuerkosten.
New-Build Property
A property that has been newly constructed and has not previously been occupied or, depending on the context, has recently been completed by a developer.
Nießbrauch (Usufruct)
Langfristig eingetragenes Recht, eine im Eigentum eines anderen stehende Immobilie zu nutzen und ihre Erträge zu ziehen — in den VAE verbreitet bei langen Pachtverträgen (bis zu 99 Jahre) über Nicht-Freehold-Grundstücke.
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