Stamp Duty & Stamp Duty Land Tax
| Rounded up to the nearest multiple of £5.00 | | Rounded down to the £1 below | £125,000* or less | NIL | NIL | £125,001** to £250,000 | 1% | 1% | £250,001 to £500,000 | 3% | 3% | £500,000+ | 4% | 4% | | £150,000 or less | NIL | NIL | £150,001 to £250,000 | 1% | 1% | £250,001 to £500,000 | 3% | 3% | £500,000+ | 4% | 4% | | | | * £150,000 in designated disadvantaged areas. | ** First time buyers no Stamp Duty Land Tax on transactions up to £250,000 between 25/03/10 - 25/03/12. | | | | | | | £125,000 or less | NIL | NIL | £125,000+ | 1% | 1% | | | | £150,000 or less | NIL | NIL | £150,000+ | 1% | 1% | | | | Lease premium rates are as for land transactions except the nil band only applies if rent is less than £600 per annum. | | |
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