Stamp Duty and SDRT: Stocks and marketable securities 0.5% |
Additional residential and all corporate residential properties |
England & N Ireland – Stamp Duty Land Tax (SDLT) on slices of value | |||
Residential property | % | Commercial property | % |
Up to £125,000* | 0 | Up to £150,000 | 0 |
£125,001*–£250,000* | 2 | £150,001–£250,000 | 2 |
£250,001* –£925,000 | 5 | Over £250,000 | 5 |
£925,001–£1,500,000 | 10 | ||
Over £1,500,000 | 12 | ||
*0% on slice up to £500,000 (8/7/20–30/6/21) and £250,000 (1/7/21–30/9/21) First time buyers: 0% on first £300,000 for properties up to £500,000 Non-resident purchasers: 2% surcharge on properties £40,000 or more Residential properties bought by companies etc. over £500,000: 15% of total consideration, subject to certain exemptions |
Scotland – Land and Buildings Transaction Tax (LBTT) on slices of value | |||
Residential property | % | Commercial property | % |
Up to £145,000* | 0 | Up to £150,000 | 0 |
£145,001–£250,000 | 2 | £150,001–£250,000 | 1 |
£250,001–£325,000 | 5 | Over £250,000 | 5 |
£325,001–£750,000 | 10 | ||
Over £750,000 | 12 | ||
* Any changes to of 0% to be confirmed First time buyers: 0% on the first £175,000 |
Wales – Land Transaction Tax (LTT) on slices of value | |||
Residential property | % | Commercial property | % |
Up to £180,000* | 0 | Up to £225,000 | 0 |
£180,001–£250,000 | 3.5 | £225,001–£250,000 | 1 |
£250,001–£400,000 | 5 | £250,001–£1,000,000 | 5 |
£400,000–£750,000 | 7.5 | Over £1,000,000 | 6 |
£750,001–£1,500,000 | 10 | ||
Over £1,500,000 | 12 |
* Any changes to of 0% to be confirmed
West London
3 Brook Business Centre,
Cowley Mill Road,
Uxbridge, UB8 2FX
East London
London, E11 1GA
South London
London Bridge
73–81 Southwark Bridge Road,
London, SE1 0NQ
City London
London, EC2M 1JH
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