Stamp Duty & Stamp Duty Land Tax

Land and buildings (on full consideration paid)
Rate	Residential property*		Non-residential
	Disadvantaged areas	Other	£
	£	£	£
Nil	0 - 150,000	0 - 125,000	0 - 150,000
1%*	150,001 - 50,000*	125,001 - 50,000*	150,001 - 250,000
3%	250,001 - 500,000	250,001 - 500,000	250,001 - 500,000
4%	Over 500,000	Over 500,000	Over 500,000

* Relief available for first time buyers for transactions with an effective date on or after 25 March 2010 and before 25 March 2012.

Shares and securities - rate 0.5%.

acca

Member of the Association of Chartered Certified Accountants