Stamp Duty

	% of Total Consideration
Transfers by sale
Shares and marketable securities	0.5%
Land and other property
0 - £125,000*	NIL
£125,001 - £250,000	1%
£250,001 - £500,000	3%
£500,001 and over	4%
Transfers by gift	NIL

*£150,000 for non-residential property or residential property in disadvantaged areas.

First time buyers will not pay SDLT on residential property transactions up to £250,000 between 25 March 2010 and 25 March 2012.

Finance Bill 2010 will introduce a higher SDLT rate of 5% for purchases of residential property where the consideration exceeds £1 million. This will be effective on or after 6 April 2011.

[ previous ] | [ next ]

Home | Disclaimer | Privacy