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Stamp Duty & Stamp Duty Land Tax
Land and buildings (on full consideration paid) |
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| 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 - - |
|
* The rules for disadvantaged areas are withdrawn for transactions with an effective date on or after 6 April 2013.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%.