Impact assessment

Non Resident Stamp Duty Land Tax (NRSDLT) surcharge: screening equality impact assessment

Published 7 December 2021

Applies to Northern Ireland

Project objectives

Following the government’s March 2020 Budget announcement, the project’s objective is to facilitate the implementation of the 2% surcharge which will affect purchases of residential property in England and Northern Ireland by non-UK resident purchasers and those made by certain UK resident companies.

The project will involve updating the existing online portal and paper claim form. The guidance will also cover specific questions around closed companies, information on how to claim a refund and explain how HMRC will manage the transitional period from where the old and new rules apply.

The implementation date is 1 April 2021.

This screening equality impact assessment is in relation to changes required to facilitate the surcharge.

Customer groups affected

Property purchasers, agents, solicitors and conveyancers

What customers need to do as a result of the change

Customers required to pay Non Resident Stamp Duty Land Tax will complete additional questions on the existing Stamp Duty Land Tax online form.

Stamp Duty Land Tax data has shown that over 99% of customers use the online method to submit their Stamp Duty Land Tax return. These are submitted by agents, solicitors or conveyancers since only they can use the stamp duty land tax portal.

The remaining customers, less than 1%, who do not use an agent, solicitor or conveyancer, use a paper return form. Again, the Non Resident Stamp Duty Land Tax questions are additional questions on the existing paper form.

How customers will access this service

There is no change to how customers access this service. Customers will access the stamp duty land tax online portal or for less than 1%, use the existing paper form.

When customers need to do this

On purchases made after 1 April 2021.

Assessing the impact

We assessed the equality impacts on all the protected characteristic groups in line with the Equality Act and Public Sector Equality Duty; and section 75 of the Northern Ireland Act:

• racial groups
• disabled and not disabled
• sex, gender reassignment
• sexual orientation
• age
• religion or belief
• pregnancy and maternity
• marriage and civil partnership
• carers
• political opinion (for Northern Ireland only)

There is no evidence to suggest any specific impacts on those customers within any of the protected characteristic groups listed above. Extra support will be provided as required.

People who use different languages (Including Welsh Language and British Sign Language)

Impact on customers

Customers who need to pay the additional 2% surcharge, may not have English as their first language, due to the fact they reside overseas. Non Resident Stamp Duty Land Tax is applicable to England and Northern Ireland only properties.

Proposed mitigation

We are arranging for The Foreign, Commonwealth and Development Office (FCDO) to recreate our communication messages in Mandarin, Cantonese, Arabic etc, to overseas customers. Please note that this is for our social media campaign only.

Correspondence or contact with the customer will be provided in Welsh where requested.

Opportunities to promote equalities

We have considered opportunities to promote equalities and good relations between people in each of the protected characteristic groups and those outside of that group. None have been identified within the scope of this project.

A full equality impact assessment is not recommended.