Stamp Duty and Stamp Duty Land Tax

This information has been updated for the 2012/13 tax year.

Rates on sales		% of Total Consideration
Shares and marketable securities (nil if value up to £1,000)		0.5%
Land	0 - threshold	NIL
	Threshold - £250,000	1%
	£250,001 - £500,000	3%
	£500,001 and over (all properties)	4%
	£1,000,001 - £2,000,000 (residential)	5%
	over £2,000,000 (residential)	7%

The threshold is £150,000 for commercial property. The residential threshold is £125,000 (general) or £150,000 ("disadvantaged areas").

You are advised to consult us before acting on any information contained herein.