Stamp Taxes

Shares and marketable securities 0.5% (Rounded up to the nearest multiple of £5)

Transfers of land and buildings (consideration paid)

* Different rates apply for residential land in designated disadvantaged areas.

Lease duty

Rent (net present value)

Premiums

Duty on premiums is the same as for transfers of land (but special rates apply where rent exceeds £1,000 annually).