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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)

Residential2Non-ResidentialRate
£125,000 or less£150,000 or lessNil
£125,001 - £250,000£150,001 - £250,0001%
£250,001 - £500,000£250-001 - £500,0003%
£500,001- £1,000,000Over £500,0004%
£1,000,000 - £2,000,000N/A5%
Over £2,000,000N/A7%3

Leases

Rent (net present value)

Residential2Non-ResidentialRate
Up to £125,000Up to £150,000Nil
Over £125,000Over £150,0001%

2 Different rates apply in designated disadvantaged areas.

3  15% if purchase by,or by a partnership including, a company or collective investment scheme enveloping the 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).
 
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