Stamp Duty

  • Commercial Land and Buildings
  • Below £150k
  • Between £150k and £250k
  • Between £250k and £500k
  • over £500,000
  • Residential Buildings
  • Below £125k
  • Disadvantaged areas
  • Below £150k
  • Sept 2008 to 31 Dec 2009
  • Below £175k
  • Below £250k First Time Buyers
  • Between £150k (£175) & £250k
  • Between £250k and £500k
  • over £500,000
  • over £1m 5% from 2011/12
  • New Leasehold Properties
  • Below £175k
  • Below £175k, 1% of value which exceeds £125k
  • 2010/2011
  • 0.00%
  • 1.00%
  • 3.00%
  • 4.00%
  • 0.00%
  • 0.00%
  • n/a
  • 0.00%
  • 1.00%
  • 3.00%
  • 4.00%
  • 0.00%
  • 2009/2010
  • 0.00%
  • 1.00%
  • 3.00%
  • 4.00%
  • 0.00%
  • 0.00%
  • 0.00%
  • n/a
  • 1.00%
  • 3.00%
  • 4.00%
  • 0.00%

Special rules for properties with a lease less than 21 years.