The Budget Menu
- Introduction
- Income Tax Rates
- Income Tax Reliefs
- Tax Credits
- Pension Premiums
- Car, Van and Fuel Benefits 2012/13
- Mileage Allowance Payments
- Individual Savings Accounts (ISAs)
- Corporation Tax
- Capital Allowances
- Value Added Tax
- Capital Gains Tax
- Inheritance Tax
- Stamp Duty & Stamp Duty Land Tax
- National Insurance
- Main Social Security Benefits
- Self Assessment: Key Dates 2012/13
- Disclaimer
Stamp Duty & Stamp Duty Land Tax
| Land and buildings (on full consideration paid) |
|||
| Rate | Residential property* | Non-residential | |
| Nil 1%* 3% 4% 5%** 7%*** |
Disadvantaged areas**** | Other | £ |
| £ | £ | ||
| 0 - 150,000 150,001 - 250,000* 250,001 - 500,000 500,001 - 1,000,000 1,000,001 - 2,000,000 Over 2,000,000*** |
0 - 125,000 125,001 - 250,000* 250,001 - 500,000 500,001 - 1,000,000 1,000,001 - 2,000,000 Over 2,000,000*** |
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.
** For transactions with an effective date on or after 6 April 2011 over £1m.
*** For transactions with an effective date on or after 22 March 2012.
**** The rules for disadvantaged areas are withdrawn for transactions with an effective date on or after 6 April 2013.
Shares and securities - rate 0.5%.