Stamp Duty & Stamp Duty Land Tax
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| 2010/11 | 2011/12 | |
| Stocks and marketable securities | 0.50% | 0.50% |
| Rounded up to the nearest multiple of £5.00 | ||
| On land transactions | ||
| Residential: | ||
| £125,000* or less | NIL | NIL |
| £125,001** to £250,000 | 1% | 1% |
| £250,001 to £500,000 | 3% | 3% |
| £500,001 to £1million |
4% | 4% |
| Over £1million |
4% | 5% |
| Non-residential: | ||
| £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. | ||
| ** First time buyers exempt Stamp Duty Land Tax on transactions up to £250,000 between 25/03/10 - 25/03/12. | ||
| On lease rentals | ||
| Residential: | ||
| £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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