Home Page Link for Malcolm J. Greer - Chartered Certified Accountant and Registered Auditor. Regulated for a range of Investment Business Activities by the Association of Chartered Certified Accountants.
Income Tax Allowances
Income Tax Rates
National Insurance Contributions
Individual Savings Accounts
Capital Gains Tax
Corporation Tax
Car Benefit
Car Fuel Benefit
Tax-Free Mileage Allowances
Inheritance Tax
Stamp Taxes
Value Added Tax
Capital Allowances
Tax Credits
Registered Pension Schemes
Investment Reliefs
Fixed Rate Reductions: Unincorporated Businesses
Sponsorship
Key Facts

Stamp Taxes

Shares and marketable securities

0.5%2


Tranfers of land and buildings3


Residential (on band of consideration)
4,5


Rate

0 - 125,000 0%
125,001 - 250,000 2%
250,001 - 925,000 5%
925,001 - 1,500,000 10%
Over 1,500,000 12%
Non-residential (on band of consideration) Rate
150,000 or less
0%
150,001 - 250,000
2%
Over 250,000 5%

Leases (Rent - on band of net present value)3

Residential Non-residential
Up to 125,000 - Nil
Up to 150,000 - Nil
Over 125,000 - 1%
150,001 - 5,000,000 - 1%
N/A Over 5,000,000 - 2%
2Rounded up to the nearest multiple of 5. Transactions of value 1,000 or less are exempt.
3Transfers of land and leases in Scotland are chargeable to land and buildings transaction tax. Different rates of tax may apply.
4Where the consideration exceeds 500,000 and the purchase is by - or by a partnership including - a company or collective investment scheme enveloping the property, the rate is 15% of the total consideration.
5Rates are increased by 3 percentage points for certain purchases including purchases of additional residential properties by individuals. Transactions under 40,000 are excluded.
Premiums3

Duty on premiums is the same as for transfers of land.

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Malcolm J. Greer
3 Jesse Terrace, Reading, Berkshire, RG1 7RS
Tel: 01189 588535 ~ Fax: 0118 919 7778