There is a 2% surcharge on residential properties in England and Northern Ireland bought by non-UK residents on or after 1 April 2021. The 2% surcharge applies on top of all other residential rates of SDLT including the higher rates for additional dwellings.
Unfortunately, I was not able to find the definition of non-UK resident on this website. Where can I find this definition? For example, suppose a person lives in the UK for the last 4 years, and spends nor more than 2 months per year outside of the UK. Will such a person be classified as a UK resident for the purpose of SDLT? (the person doesn't have a UK passport if this matters)