Stamp Taxes

Shares and marketable securities 0.5%¹

¹ (Rounded up to the nearest multiple of £5. Transactions of value £1,000 or less exempt)

Transfers of land and buildings (consideration paid)

Leases

Rent (net present value)

² Different rates apply in designated disadvantaged areas.

³  0% for first-time buyers of residential property

Premiums

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