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Duty & Stamp Duty Land Tax
Stamp Duty & Stamp Duty Land Tax
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2010/11 |
2009/10 |
Stocks and marketable securities |
0.50% |
0.50% |
| Rounded up to the nearest multiple of £5.00 |
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On land transactions |
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Rounded down to the £1 below |
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Residential: |
|
|
£125,000* or less |
NIL |
NIL |
£125,001** to £250,000 |
1% |
1% |
£250,001 to £500,000 |
3% |
3% |
£500,000+ |
4% |
4% |
|
||
Non-residential: |
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£150,000 or less |
NIL |
NIL |
£150,001 to £250,000 |
1% |
1% |
£250,001 to £500,000 |
3% |
3% |
£500,000+ |
4% |
4% |
|
|
|
* £150,000 in designated disadvantaged areas. |
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** First time buyers no Stamp Duty Land Tax on transactions up to £250,000 between 25/03/10 - 25/03/12. |
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On lease rentals |
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|
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Residential: |
|
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£125,000 or less |
NIL |
NIL |
£125,000+ |
1% |
1% |
|
|
|
Non-residential: |
|
|
£150,000 or less |
NIL |
NIL |
£150,000+ |
1% |
1% |
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Lease premium rates are as for land transactions except the nil band only applies if rent is less than £600 per annum. |
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For further details, please contact Danbro for Umbrella Service: 01253 600141, General Enquiries: 01253 600140, London Office: 020 7836 8400 or email enquiries@danbro.co.uk or send an enquiry.
