Stamp Duty & Stamp Duty Land Tax
Land and buildings (on full consideration paid)
|
| Rate |
Residential property* |
Non-residential
|
|
Disadvantaged areas |
Other |
£ |
| £ |
£ |
| Nil |
0 - 150,000 |
0 - 125,000 |
0 - 150,000 |
| 1%* |
150,001 - 50,000* |
125,001 - 50,000* |
150,001 - 250,000 |
| 3% |
250,001 - 500,000 |
250,001 - 500,000 |
250,001 - 500,000 |
| 4% |
Over 500,000 |
Over 500,000 |
Over 500,000 |
* Relief available for first time buyers for transactions with an effective date on or after 25 March 2010 and before 25 March 2012.
Shares and securities - rate 0.5%. |
|
