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Stamp Duty Land Tax

Land and buildings (on full consideration paid)
 
Rate
Residential property
Non-residential
Nil
1%
3%
4%
5%
Disadvantaged areas
Other
£
£
£
0 - 150,000
150,001 - 250,000*
250,001 - 500,000
500,001 - 1,000,000
Over 1,000,000**
0 - 125,000
125,001 - 250,000*
250,001 - 500,000
500,001 - 1,000,000
Over 1,000,000**
0 - 150,000
150,001 - 250,000
250,001 - 500,000
Over 500,000
 

 

 

* First time buyers can claim relief on residential transactions where the effective date is on or after 25 March 2010 and before 25 March 2012.

 

** For transaction with an effective date on or after 6 April 2011.