On the transfer of property in England, Wales and N;Ireland, the Stamp Duty Land Tax is:
Residential
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Value up to £125,000
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0%
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Over £125,000 – £250,000
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2%
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Over £250,000 – £925,000
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5%
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Over £925,000 – £1,500,000
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10%
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Over £1,500,000
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12%
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Value up to £150,000
Over £150,000 – £250,000
Over £250,000
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Non-residential
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0%
2%
5%
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The rates apply to the portion of the total value which falls within each band.
Additional SDLT of 3% may apply to the purchase of additional residential properties.
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