Stamp Duties
| Stamp Duty Land Tax (based on consideration) |
| Residential |
Commercial |
Rate |
| £175,000* or less |
£150,000 or less |
Nil |
| Over £175,000* 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% |
| *From 1/1/10 £125,000 (or £150,000 for property in disadvantaged areas) |
| Stamp Duty (including SDRT): stocks and marketable securities |
0.5% |
| No charge unless the duty exceeds £5 |
|
|
