The Financial Secretary to the Treasury, David Gauke, has provided an answer to a written question in the commons which confirms that the increase in SDLT to be charged in respect of second homes and buy-to-let properties, will extend to foreign investors and people not domiciled in the UK “in exactly the same way as UK residents”.

Mr Gauke went on to say: “if purchasers own another property anywhere else in the world and are purchasing an additional property in England, Wales or Northern Ireland they will be charged under the new rates.”

The Written Response can be read here.