| Residential Stamp Duty Land Tax based on consideration |
Rate |
| £125,000 or less |
Nil |
| Over £125,000 up to £250,000 |
1% |
| Over £250,000 up to £500,000 |
3% |
| Over £500,000 up to £1m |
4%* |
| Over £1m up to £2m |
5%* |
| Over £2m |
7%* |
| |
|
| * 15% if purchased by companies and certain other non-natural entity. |
| |
|
| Commercial Stamp Duty Land Tax based on consideration |
|
| £150,000 or less |
Nil |
| Over £150,000 up to £250,000 |
1% |
| Over £250,000 up to £500,000 |
3% |
| Over £500,000 |
4% |
| |
| Stamp duty and SDRT |
| Stocks and marketable securities |
0.5% |
| No charge to stamp duty unless amount due exceeds £5 |
