Stamp Duty & Stamp Duty Land Tax

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

*Limit raised to £125,000 (£120,000) from 23 March 2006.
Shares and securities - rate remains unchanged at 0.5%