Stamp Duty & Stamp Duty Land Tax
Land and buildings (on full consideration paid)
|
| Rate |
Residential property* |
Non-residential |
Nil
1%*
3%
4% |
Disadvantaged areas |
Other |
£ |
| £ |
£ |
0 - 150,000
150,001 - 250,000*
250,001 - 500,000
Over 500,000 |
0 - 125,000
125,001 - 250,000*
250,001 - 500,000
Over 500,000 |
0 - 150,000
150,001 - 250,000
250,001 - 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%.
|
