Stamp Duty Land Tax Rates From 23/03/06

The rate of stamp duty / stamp duty reserve tax on the transfer of shares and securities is unchanged at 0.5% for 2007-08.

Please note that the applicable rate of stamp duty land tax must be applied to the whole of the consideration paid to acquire the land/buildings.

Land Transactions with an effective date on or after 23rd March 2006.

Transfers of land and buildings (consideration paid)
Rate Land in disadvantaged areas - Residential Land in disadvantaged areas - Non-residential All other land in the UK - Residential All other land in the UK - Non-residential
zero £0 - £150,000 £0 - £150,000 £0 - £125,000 £0 - £150,000
1% Over £150,000 - £250,000 Over £150,000 - £250,000 Over £125,000 - £250,000 Over £150,000 - £250,000
3% Over £250,000 - £500,000 Over £250,000 - £500,000 Over £250,000 - £500,000 Over £250,000 - £500,000
4% Over £500,000 Over £500,000 Over £500,000 Over £500,000