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Stamp Duty & Stamp Duty Land Tax
Tax Tables
Stamp Duty & Stamp Duty Land Tax
Rate |
Threshold for tax year 2012-13 |
Threshold for tax year 2011-12 |
||
|
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 |
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