Tax Tools

Stamp Duty and Stamp Duty Land Tax

Land and buildings in England, Wales and N. Ireland

Rate(i)
%
Residential*
£
Non-residential**
£
Rate
%
0 0 - 125,000 0 - 150,000 0
2 125,001 - 250,000 150,001 - 250,000 2
5 250,001 - 925,000 250,001 - 500,000 5
10 925,001 - 1,500,000 - -
12 1,500,001 and over - -

*Payable on consideration which falls in each bracket.
**Payable on consideration which falls in each bracket from 17 March 2016.
(i) Rates may be increased by 3% where further residential properties costing £40,000 or over are acquired on or after 1 April 2016.

SDLT is charged at 15% on interests in residential dwellings costing more than £500,000 purchased by certain non-natural persons.

Shares and securities - rate 0.5%.





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