Republic of Ireland residents who now buy property in Northern Ireland will be charged an extra 2% stamp duty. The new rule applies to all non-UK residents who buy property in Northern Ireland and England. In addition, some UK resident firms that are controlled by non-UK residents will be liable. Government guidelines state that individual buyers will be able to have the surcharge refunded if they are present in the UK for at least 183 days during any continuous 365-day period within two years referenced by the date of transaction.