<sod >Ã¢ÂÂ A 3 per cent levy on second-home purchasers and landlords, introduced in April 2016, followed an increase in charges for all luxury-home buyers in December 2014.< eod>< sod > Ã¢ÂÂ A 3 per cent levy on second-home buyersÃÂ and landlords, which wasÃÂ introduced in April 2016, followed an increase in charges for all luxuryÃÂ home buyers in December 2015.< eod>