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%.
