Tax Rates & Allowances - Stamp Duty & Stamp Duty Land Tax
This information is prepared for guidance only. We recommend that you contact us for advice before acting on any information contained on this page and we cannot accept responsibility for any action taken without such advice.
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Rates on sales
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Total Consideration
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Shares and marketable securities (nil if value up to £1,000)
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0.5%
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Land
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0 - threshold
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NIL
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Threshold - £250,000
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1%
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£250,001 - £500,000
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3%
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£500,001 and over
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4%
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The threshold is £175,000 for residential property and £150,000 for commercial property. From 01 January 2010 the residential threshold is due to fall to £125,000 (general) or £150,000 ("disadvantaged areas").
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