Resource Centre

Home Resource Centre Tax Tables Stamp Duty & Stamp Duty Land Tax

Tax Tables

Stamp Duty & Stamp Duty Land Tax

Rate

Threshold for tax year 2013-14

Threshold for tax year 2012-13

 

Residential

Non-residential

Residential

Non-residential

0%

£0 - 125,000

£0 - 150,000

£0 - 125,000

£0 - 150,000

1%

£125,001 - 250,000

£150,001 - 250,000

£125,001 - 250,000

£150,001 - 250,000

3%

£250,001 - 500,000

£250,001 - 500,000

£250,001 - 500,000

£250,001 - 500,000

4%

£500,001 - 1,000,000

Over £500,000

£500,001 - 1,000,000

Over £500,000

5%

£1,000,001 - 2,000,000

N/A

Over £1,000,000

N/A

7%

Over £2,000,000

N/A

N/A

N/A

15%

Over £2,000,000*

N/A

N/A

N/A
 

* Property owned by company corporate body or non-individual person.

Back to Tax Tables

© 2012