ATT suggests couples 'could be affected' by increase in stamp duty for non-residents 20 May 2019The Association of Taxation Technicians (ATT) has suggested that couples in England and Northern Ireland could be affected by a proposed increase in stamp duty for non-UK residents purchasing residential property. A consultation published recently by HMRC states that non-UK residents purchasing residential property in England or Northern Ireland will be charged an additional 1% Stamp Duty Land Tax (SDLT). Michael Steed, Co-Chair of the ATT's Technical Steering Group, said: 'We are concerned that the proposal will have an impact beyond non-UK resident investors, and is not in line with the policy aim of helping UK residents to get on the housing ladder. 'Under the proposal, the additional rate will apply to joint purchases of property if either of the purchasers are non-UK resident. This means that the measure will affect couples who wish to purchase a house together in the UK, with one of them intending to live in it immediately but the other currently living or working abroad.' The increase would only affect couples in England and Northern Ireland, where SDLT applies. SDLT was replaced by Land Transaction Tax (LTT) in Wales, and by Land and Buildings Transaction Tax (LBTT) in Scotland.