Stamp Duty

Land and buildings(on full consideration paid)

Rate

Residential property*

Non-residential**

 
 
Nil
2%
5%
10%
12%
 

£
0-125,000
125,001-250,000
250,001-925,000
925,001-1,500,000
Over 1,500,000
 
   
 £
Nil 0-150,000
1% 150,001-250,000
3% 250,001-500,000
4% Over 500,000
  -
   

* Payable on consideration which falls in each bracket.

** Payable on total consideration once limit is breached.

SDLT is charged at 15% on interests in residential dwellings costing more than £500,000 purchased by certain non-natural persons for acquisitions with an effective date on or after 20 March 2014.

Shares and securities - rate 0.5%.

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