Stamp Duty Land Tax and Stamp Duty
| Rates on sales: | % of Total Consideration | |
|---|---|---|
| Land and Buildings | Residential | Non-residential |
| Nil if consideration up to | £125,000 | £150,000 |
| Threshold - £250,000 | 1% | 1% |
| £250,001 - £500,000 | 3% | 3% |
| £500,001 - £1,000,000 | *4% | 4% |
| £1,000,001 - £2,000,000 | *5% | 4% |
| Over £2,000,000 | *7% | 4% |
| *15% on transfer to 'non-natural person' e.g. a company | ||
| Shares (nil if consideration up to £1,000) | 0.5% | |