|
Stamp Taxes
|
|
Shares and marketable securities
|
0.5%
|
|
*Rounded
up to the nearest multiple of £5
|
|
Tranfers
of land and buildings (consideration paid)
|
| Residential** |
Non-residential |
Rate
|
| £125,000
or less |
£150,000
or less |
Nil
|
| £125,001 - £250,000 |
£150,001
- £250,000 |
1%
|
| £250,001
- £500,000 |
£250,001
- £500,000 |
3%
|
| Over £500,000 |
Over £500,000 |
4%
|
|
Different rates apply for residential land
in designated disadvantaged areas
|
|
Leases
|
| Rent (net present
value) |
| Residential** |
Non-residential |
Rate
|
| Up
to £125,000 |
Up
to £150,000 |
Nil
|
| Over £125,000
|
Over
£150,000 |
1%
|
| **Different rates apply
in designated disadvantaged areas |
| Premiums |
|
Duty on premiums is the same as for transfers
of land (but special rules apply to non-residential property
where rent exceeds £1000 annually).
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