| Stamp
Taxes |
| Shares and
marketable securities |
0.5% 1
|
| 1Rounded
up to the nearest multiple of £5. Transactions of value
£1,000 or less are exempt. |
| Tranfers
of land and buildings (consideration paid) |
| Residential2 |
Non-residential |
Rate
|
| £125,000
or less |
£150,000
or less |
Nil
|
| £125,001 - £250,000 |
£150,001
- £250,000 |
1%3
|
| £250,001
- £500,000 |
£250,001
- £500,000 |
3%
|
| Over £500,000 |
Over £500,000 |
4%
|
| Leases
|
| Rent (net present
value) |
| Residential2 |
Non-residential |
Rate
|
| Up
to £125,000 |
Up
to £150,000 |
Nil
|
| Over £125,000 |
Over
£150,000 |
1% |
| 2Different
rates apply in designated disadvantaged areas |
| 30% for
first time buyers of residential property |
| Premiums |
| Duty on premiums
is the same as for transfers of land (but special rules apply
to non-residential property where rent exceeds £1,000
annually).
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