From April 2017, there will be two new tax-free £1,000 allowances – one for selling goods or providing services, and one income from property you own.
the first £1,000 of income from property – such as renting a driveway or loft storage – will be tax free.
请教各位大虾，是不是17年后租房收入的前1000镑免税呢？
这个应该不是指的房租，而是一些靠自己房子的小收入
哦，原来是这样的，谢谢
现在boy george和买房出租的人pk上了，大刀一刀接一刀。
1，把btl mortgage利息的抵税，限制到20%的税率打击40%税率的人，然后会完全取消抵税，打击所有房东。
2。对所有2nd property加征3%印花税，打击想买房出租或者投资的人。
3。昨天的budget把capital gain tax从28%和18%降到20%和10%，但这个减税不包括卖房子赚的gain。让投资房子的人享受不到低的cgt。
本来房子就太有限了，过多的人btl，会让年轻人永远买不起第一个房子的
有个问题，伦敦那些市内高级公寓，就算投资买房的人少了，老百姓还是买不起那些奢侈公寓啊？我觉得也不太可能会降价吧。。。。
1，把btl mortgage利息的抵税，限制到20%的税率打击40%税率的人，然后会完全取消抵税，打击所有房东。
大哥能具体解释一下吗？这个什么时候开始实施？
例子，去掉除了贷款利息之外的所有费用收入4000，贷款利息2000，看看交多少税。
对最高税率20%的人，需要交的税，4000x20% - 2000x20% = 400, This is for ever.
对最高税率40%的人，需要交的税。
Now, 4000x40% - 2000x40% = 800
2016, 4000x40% - 1500x40% - 500x20% = 900
2017, 4000x40% - 1000x40% - 1000x20% = 1000
2018, 4000x40% - 500x40% - 1500x20% = 1100
2019, 4000x40% - 2000x20% = 1200
…
最高税率45%的人，把上面计算公式里面的40%换成45%就行。
Landlords will be able to obtain relief as follows:
i[ul]
- n 2017-18 the deduction from property income (as is currently allowed) will be restricted to 75% of finance costs, with remaining 25% available as a basic rate tax reduction;
- in 2018-19, 50% finance costs deduction and 50% given as a basic rate tax reduction;
- in 2019-20, 25% finance costs deduction and 75% given as a basic rate tax reduction; and
- from 2020-21, and beyond, all financing costs incurred by a landlord will be given as a basic rate tax reduction.
[/ul]
In effect, deductions from property income will be restricted to:
[ul]
- 75% for 2017-18;
- 50% for 2018-19;
- 25% for 2019-20;
- 0% for 2020-21 and beyond.
[/ul]
Individuals will be able to claim a basic rate tax reduction from their income tax liability on the portion of finance costs not deducted in calculating the profit.
Accoriding to HMRC guidance, in practice this tax reduction will be calculated as 20% of the lower of the following:
[ul]
- finance costs not deducted from income in the tax year (25% for 2017-18, 50% for 2018-19, 75% for 2019-20 and 100% thereafter);
- profits of the property business in the tax year;
- total income (excluding savings income and dividend income) that exceeds the personal allowance and blind person’s allowance in the tax year.
[/ul]
Any excess finance costs may be carried forward to following years if the tax reduction has been limited to 20% of the profits of the property business in the tax year.
新政是不是说贷款的利息也不属于免税的部分了？
可以免税但只是按照20%的基本税率免，对20%基本税率的人没有影响，但对40%，45%税率的人就有影响了。
哈哈，看来原来一直误会了，以为利息直接算到收入里还得收税了，这还行！40%这辈子俺估计也不用交了，哈哈
大哥你很厉害！计算的这么清楚。那看来对最高税率20%的人，利息还是可以继续当费用是吗？没有逐年递减？只有最高税率40%以上的人，利息逐渐不能当费用了？逐年捡到0？
我已经被英国政府逼得想移民了
我薪水缴税，辛苦省钱投资还缴税，痛苦
大哥那您认为投资BTL已经没有意义了？
40%的逐年减少到20%，20%的不变。以后就不知道了。