Tax Rates & Allowances 2014/15

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
-
-

* The rules for disadvantaged areas are withdrawn for transactions with an effective date on or after 6 April 2013.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