On the transfer of property in England, Wales and N;Ireland, the Stamp Duty Land Tax is:                                                     

                                                                             Residential

Value up to £125,000

0%

Over £125,000 – £250,000

2%

Over £250,000 – £925,000

5%

Over £925,000 – £1,500,000

10%

Over £1,500,000

12%

Value up to £150,000    

Over £150,000 – £250,000

Over £250,000                                                       

Non-residential

0%

2%

5%

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.