Factsheets and Online Resource

Stamp Duty & Stamp Duty Land Tax

Land and buildings in England, Wales and N. Ireland

The rates apply to the portion of the total value which falls within each band.

Residential property

Consideration
(£)

Rate*
%

0 - 125,000
0
125,001 - 250,000
2
250,001 - 925,000
5
925,001 - 1,500,000
10
Over 1,500,000
12

* Rates may be increased by 3% where further residential properties costing £40,000 or over are acquired.

SDLT is charged at 15% on interests in residential dwellings costing more than £500,000 purchased by certain non-natural persons.

Non- residential property

Consideration
(£)

Rate
%

0 - 150,000
0
150,001 - 250,000
2
Over 250,000
5

Shares and securities

Rate - 0.5%