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Tax Rates & Allowances

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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**** The rules for disadvantaged areas are withdrawn for transactions with an effective date on or after 6 April 2013.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%.