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Stamp Duty Land Tax

Stamp Duty Land Tax

SDLT on Land & Buildings

Rate

Residential Property

Non-residential

Disadvantaged areas
£

Other
£


£

Nil

0 to 150,000

0 to 125,000

0 to 150,000
(annual rent is under £1,000)

1%

150,001 to 250,000*

125,001 to 250,000*

0 to 150,000
(annual rent is £1,000 or more)
AND
150,001 to 250,000

3%

250,001 to 500,000

250,001 to 500,000

250,001 to 500,000

4%

500,001 to 1,000,000

500,001 to 1,000,000

Over 500,000

5%

1,000,001 to 2,000,000

1,000,001 to 2,000,000

N/A

7%

Over 2,000,000

Over 2,000,000

N/A

*First time buyer's can claim relief from SDLT on residential transactions up to £250,000 between 25/03/10 and 24/03/12.

A 15% rate will apply to properties over £2,000,000 purchased by certain non-natural persons.

SDLT on rent for new leasehold properties

Rate

Residential Property
£

Non-residential
£

Nil

0 to 125,000

0 to 150,000

1%*

Over 125,000

Over 150,000

*1% of the value that exceeds the nil rate band.

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