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Home Resource Centre Tax Tables Stamp Duty Land Tax

Tax Tables

Stamp Taxes

Stamp Duty

0.5% on agreements to transfer shares.

Stamp Duty Reserve Tax

1.5% on shares transferred to depositary receipt schemes.


Stamp Duty Land Tax

Rate

Rate bands for purchases

 

Residential

Non-Residential

0%

£0 - 125,000

£0 - 150,000

2%

£125,001 - 250,000

£150,000 - 250,000

5%

£250,001 - 925,000

£250,000 +

10%

£925,001 - 1,500,000

 

12%

Over £1,500,000

 

Notes:

Stamp duty paid at the relevant rate for each band.

Additional 3% charged on purchase of additional residential property.

Companies pay 15% on purchases of residential property values at over £500,000.

No stamp duty on first £300,000 for first time buyers if total property value under £500,000.

Residential Rates on purchases from 8 July 2020 to 31 March 2021
Between 8 July 2020 to 31 March 2021, SDLT is only paid on the amount that you pay for the property above £500,000. This is for first time buyers and home movers.


 

Leases

Rate

Net present value of rent

 

Residential

Non-Residential

0%

Up to £125,000

£0 - 150,000

1%

Excess over £125,000

£150,001 - 5,000,000

2%

 

5,000,001 +


Annual Tax on Enveloped Dwellings (ATED)

Valuation of property

Charges for year ending 31/3/21
£

Charges for year ending 31/3/20
£

Charges for year ending 31/3/19
£

£500,000 to £1,000,000

3,700

3,650

3,600

£1,000,001 to £2,000,000

7,500

7,400

7,250

£2,000,001 to £5,000,000

25,200

24,800

24,250

£5,000,001 to £10,000,000

58,850

57,900

56,550

£10,000,001 to £20,000,000

118,050

116,100

113,400

Over £20,000,000

236,250

232,350

226,950

 

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