Stamp Duties
Stamp Duty Land Tax from 1/1/2010
(based on consideration)
|
| Residential |
Commercial |
Rate |
| £125,000* or less |
£150,000 or less |
Nil |
| Over £125,000* up to £250,000 |
Over £150,000 up to £250,000 |
1% |
| Over £250,000 up to £500,000 |
Over £250,000 up to £500,000 |
3% |
| Over £500,000 |
Over £500,000 |
4% |
| |
*£150,00 for property in disadvantaged areas. £250,000 for first time buyers where completion is from 25/3/10 to 24/3/12
|
| |
| Stamp Duty (including SDRT): |
Stocks and marketable securities
|
0.5% |
| No charge unless the duty exceeds £5 |
|