Factsheets and Online Resource

Stamp Duty & Stamp Duty Land Tax

Land and buildings in England 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

A first-time buyer exemption may apply on residential purchases up to £300,000 and for the first £300,00 of purchases up to £500,000.

Non-residential property

Consideration
(£)

Rate
%

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

Shares and securities

Rate - 0.5%