MTT65030 | Charging mechanisms: Domestic Top-up Tax charge: The amount charged

The amount of DTT for which a chargeable person is liable is determined by the following process, for a member of a group:

Step 1: Determine whether the entity has a top-up amount for the period, and the extent of that amount (see MTT31100).

Step 2: If the total amount is not in sterling, convert it to sterling (see MTT09100).

This is set out in section 270 of Finance (No.2) Act 2023.