Stamp Duty and Stamp Duty Land Tax
Land and Buildings (on full consideration paid)
| Rate
£ |
Residential Property* % | Non – Residential% |
| 0 – 125,000* | Nil | 0 |
| 125,001* – 150,000 | 2 | 0 |
| 150,001 – 250,000 | 2 | 2 |
| 250,001 – 925,000 | 5 | 5 |
| 925,001 – 1,500,000 | 10 | 5 |
| over 1,500,000 | 12 | 5 |