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Stamp Duty & Stamp Duty Land Tax
Stamp Duty & Stamp Duty Land Tax
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2011/12 |
2010/11 |
Stocks and marketable securities |
0.50% |
0.50 |
| Rounded up to the nearest multiple of £5.00 |
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On land transactions |
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Rounded down to the £1 below |
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Residential: |
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£125,000* or less |
NIL |
NIL |
£125,001** to £250,000 |
1% |
1% |
£250,001 to £500,000 |
3% |
3% |
£500,001 to £1,000,000 |
4% |
4% |
£1,000,000+ |
5% |
4% |
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Non-residential: |
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£150,000 or less |
NIL |
NIL |
£150,001 to £250,000 |
1% |
1% |
£250,001 to £500,000 |
3% |
3% |
£500,000+ |
4% |
4% |
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* £150,000 in designated disadvantaged areas. |
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** First time buyers no Stamp Duty Land Tax on transactions up to £250,000 between 25/03/10 - 25/03/12. |
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On lease rentals |
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Residential: |
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£125,000 or less |
NIL |
NIL |
£125,000+ |
1% |
1% |
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Non-residential: |
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£150,000 or less |
NIL |
NIL |
£150,000+ |
1% |
1% |
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Lease premium rates are as for land transactions except the nil band only applies if rent is less than £600 per annum. |
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