Irhafu yepropathi yokuhlala yase-UK-ithini imeko okuyo ngoku?
imvelaphi
Iminyaka embalwa edlulileyo ibone utshintsho olukhulu kwirhafu yendawo yokuhlala yase-UK kubahlali base-UK nabangengabo abase-UK. Inkcukacha engezantsi isishwankathelo sendawo yangoku (ukusukela ngoJuni 2019).
Kubalulekile ukuba amaqumrhu asele ekhona (ingakumbi lawo anobunini beenkampani zangaphandle) asoloko ephononongwa ukuqinisekisa ukuba iinzuzo ezilindelekileyo zezo zakhiwo zihlala zifanelekile.
EkuThengweni kwePropati
Phambi kotshintsho kwiNgilani nakwiNorthern Ireland Stamp Duty Land Tax (SDLT) amazinga abhengezwe ngoDisemba 2014, ulawulo lwe-SDLT lwasebenza 'kwi-cliff edge basis' kwaye lwalunomlinganiselo ophezulu we-7% (ibe yi-4% iminyaka emininzi) . Uthotho lwezilungiso kulawulo lwe-SDLT lukhokelele kwiinkqubo ezimbini zokutshaja kwi-SDLT:
- Ukuba ipropathi ifunyenwe ngegama lomntu ngamnye, intlawulo ye-SDLT ihlawuliswa ngokunyathelwa phantsi endaweni yecliff edge, njengoko kucacisiwe ngezantsi:
| Ixabiso ukuya kuthi ga kwi-£125,000 | 0% |
| Ngaphezulu kwe-£125,000 ukuya kwi-£250,000 | 2% |
| Ngaphezulu kwe-250,000 ukuya kwi-£925,000 | 5% |
| Ngaphezulu kwe-£925,000 ukuya kwi-£1,500,000 | 10% |
| Ngaphezulu kwe- $ 1,500,000 | 12% |
- Ukuba ipropati ifunyenwe ngolwakhiwo lwequmrhu intlawulo ye-SDLT iya kuba yi-15%. Okukuphela kwemeko kukuba indawo yokuhlala ifunyenwe yinkampani yophuhliso lwezakhiwo, kwimeko apho i-SDLT iya kuhlawuliswa ngexabiso elifanayo nelomntu.
I-3% eyongezelelweyo ihlawulwa apho ipropati yesibini okanye elandelayo ithengwa, kunye nenani elincinci lezinto ezishiyiweyo. Ubunini bepropati behlabathi lonke buthathelwa ingqalelo xa kuqwalaselwa ukuba ingaba ipropati yipropati yokuhlala eyongezelelweyo. Thenga ukuvumela abatyali-mali okanye abo bathenga ikhaya lesibini baya kuhlawula irhafu eyongezelelweyo, kwaye abaphathiswa nabo bawela ngaphakathi kwendawo yokwandiswa kwe-3%, ngaphandle kokuba ukhululo oluthile lusebenza. Ngenxa yale njongo, amaqabane aphathwa njengomntu omnye ngoko ke i-SDLT eyongezelelweyo ayinakuthintelwa ngokuthenga iipropati kumagama ahlukeneyo.
I-SDLT ihlawuliswa ngexabiso elipheleleyo lokufunyanwa kwepropati.
Ngexesha lobunini bePropati
IRhafu yoNyaka kwiNdawo zokuHlala eziKhuselweyo (“ATED”) yirhafu yase-UK, eyaziswa ngo-2013. Ngokuxhomekeke kwezinye iimeko, ihlawulwa ngokunxulumene nayo nayiphi na ipropati yokuhlala ese-UK ebixabisa ngaphezulu kwe-£1million ngo-Aprili 2012. okanye ixabisa ngaphezulu kwe-£500,000 ngo-Epreli ka-2016, kwaye yayi/ iphethwe okanye ifunyenwe, iyonke okanye ngokuyinxenye, yinkampani (kodwa hayi ngumntu).
I-ATED ihlawuliswa yonke imihla kwaye ihlawulwa ngonyaka kwangaphambili. Izohlwayo kunye nenzala zinokusebenza kwiimbuyekezo kade kunye/okanye ezingachanekanga.
Ukusukela ngoAprili ka-2018 iintlawulo zonyaka ziqala kwi-£3,650 ngonyaka, ukuya kuthi ga kwi-£232,350 ngonyaka kwiipropati ezixabisa ngaphezulu kwe-£20 yezigidi.
Ekuchithweni kwePropati (yeSakhiwo).
Intlawulo ye-ATED ayisebenzi kwipropati ephethwe egameni labantu.
Ngokubanzi, yonke ipropathi yokuhlala, ngaphandle kwaleyo isetyenziswa ngumnini njengendawo yakhe yokuhlala yabucala eyintloko, ixhomekeke kwi-CGT ekulahlwayo.
Ulungiso lwenziwe kwi-CGT element yolawulo lwerhafu:
- Iintlawulo ezinxulumene ne-ATED ze-CGT ziye zapheliswa ukususela nge-6 kuTshazimpuzi ka-2019, emva kwalo mhla irhafu efanelekileyo yeenkampani ezilahla indawo yokuhlala yase-UK ibe yirhafu yequmrhu lase-UK.
Ulungiso olunxulumene ne-ATED CGT sibonisa ithuba elinokubakho lokonga irhafu kwiinkampani ezilahla indawo yokuhlala yase-UK. I-CGT enxulumene ne-ATED yahlawuliswa nge-28% kuzo zonke iinzuzo ezenziwe ukususela nge-5 ku-Epreli 2013 ngaphandle kwesibonelelo sesalathiso, ngelixa irhafu yequmrhu iya kuhlawuliswa nge-19% kuzo zonke iinzuzo ezenziwe ukususela nge-5 April 2015, kunye ne-indexation allowance ukuya kwi-31 December 2017.
- Ipropathi yokuhlala ephethwe ngabantu, engeyiyo indawo yabo yokuhlala yabucala eyintloko, nokuba irentile okanye ayiqeshwanga, ngoku ixhomekeke kwi-CGT yokulahlwa kweenzuzo ezivela ngo-2015. Isixa esipheleleyo sengeniso yase-UK kunye neenzuzo ezifunyenwe ngumhlawuli werhafu.
Ekufeni
Ukusukela ngo-Epreli ka-2017, yonke indawo yokuhlala yase-UK iphantsi kolawulo lweRhafu yeLifa lase-UK (IHT), nokuba sisiphi isakhiwo sobunini.
Irhafu yelifa ihlawuliswa nge-40% yexabiso lemarike ngexesha lokufa kwaye inokuthi ihlawulwe ukuba ipropati ibiphiwe kwisithuba seminyaka esi-7 phambi kokufa.
Umntu ngamnye unexabiso elingange-£325,000 (i-£650,000 ngesibini ngasinye) kwaye oku kuyakwenyuka ukuya kutsho kubuninzi be-£500,000 yomntu ngamnye (i-£1 yesigidi ngesibini) ngo-2020, apho ipropati iyeyona ndawo yokuhlala yomfi. Esi sibonelelo sithintelwe kwimihlaba enexabiso elingaphezu kwe-£2 yezigidi.
Kwiimeko ezininzi, kukho ukukhululwa kwi-IHT kwipropati eshiywe kwiqabane.
Iingqwalasela zokuFumana iPropati eNtsha
Xa ufumana indawo yokuhlala yase-UK kubalulekile ukuqwalasela ubume bobunini phambi kotshintshiselwano lwezivumelwano.
Njengoko kubonisiwe ngasentla, izikhundla zeCGT kunye ne-IHT zomnini wepropati yokuhlala yase-UK, buqu okanye ngenkampani, ngoku ziyafana ngokubanzi. Nangona kunjalo kusenokubakho ukongiwa kwerhafu okuzuziweyo ngakumbi ukuba, ipropati ayiyi kusetyenziswa njengendawo yokuhlala engundoqo yomnini.
Ezinye iinjongo zinokubaluleka. Umzekelo, ulwakhiwo lunokufuneka lubonelele ngemfihlo, kwaye oku kuya kufuneka kucwangciswe ngononophelo, ukuze kuncitshiswe amatyala erhafu.
Iinkcukacha ezongezelelweyo
Ukuba ufuna ulwazi olongezelelweyo kwesi sihloko nceda uqhagamshelane nomcebisi wakho wesiqhelo weDixcart okanye uthethe noPaul Webb kwiofisi yase-UK: ingcebiso.uk@dixcart.com.
