Maidment Judd Chartered Accountants
   Telephone (01582) 469500
 

04/05 Stamp Duty and Stamp Duty Land Tax
Shares and securities 0.5%

Other property
Up to £60,000* Nil
£60,001 - £250,000 1%
£250,001 - £500,000 3%
Over £500,000 4%

*From 1.12.03 Nil rate upper threshold on commercial property increased to £150,000.

Disadvantaged areas
 

Residential property:
exemption up to £150,000 from 30.11.01

 

Commercial property:
exemption up to £150,000 from 30.11.01 to 9.4.03
exemption without limit from 10.4.03

 

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