The current percentages of stamp duty and the various UK property/land transaction taxes.
Stamp Duty
When you buy shares, you usually pay a tax or duty of 0.5% on the transaction. If you buy shares electronically Stamp Duty Reserve Tax (SDRT) is payable. For shares purchased using a stock transfer form, you will pay Stamp Duty if the transaction is over £1,000.
Stamp Duty Land Tax
SDLT is payable on land and property transactions in England and Northern Ireland.
Property transactions in Scotland are subject to Land and Buildings Transaction Tax (LBTT).
Property transactions in Wales are subject to Land Transaction Tax (LTT).
Residential property
The rates apply to the portion of the total value which falls within each band.
| Consideration (£) | Rate (%) |
|---|---|
| 0 – 500,000 | 0 |
| 500,001 – 925,000 | 5 |
| 925,001 – 1,500,000 | 10 |
| 1,500,001 and above | 12 |
Rates apply form 8 July 2020 to 31 March 2021.
These rates may be increased by 3% where further residential properties, costing over £40,000, are acquired.
Non-residential property
The rates apply to the portion of the total value which falls within each band.
| Consideration (£) | Rate (%) |
|---|---|
| 0 – 150,000 | 0 |
| 150,001 – 250,000 | 2 |
| Over 250,000 | 5 |
Land and Buildings Transaction Tax
Land and Buildings Transaction Tax (LBTT) is payable on land and property transactions in Scotland.
Residential property
| Consideration (£) | Rate (%) |
|---|---|
| 0 – 250,000 | 0 |
| 250,001 – 325,000 | 5 |
| 325,001 – 750,000 | 10 |
| 750,001 and above | 12 |
The rates apply to the portion of the total value which falls within each band.
Rates apply from 15 July 2020 to 31 March 2021.
Residential rates may be increased by 4% where further residential properties, costing over £40,000, are acquired.
Non-residential property
| Consideration (£) | Rate (%) |
|---|---|
| 0 – 150,000 | 0 |
| 150,001 – 250,000 | 1 |
| Over 250,000 | 5 |
The rates apply to the portion of the total value which falls within each band.
Land Transaction Tax
Land Transaction Tax (LTT) is payable on land and property transactions in Wales.
Residential property
| Consideration (£) | Rate (%) |
|---|---|
| 0 – 250,000 | 0 |
| 250,001 – 400,000 | 5 |
| 400,001 – 750,000 | 7.5 |
| 750,001 – 1,500,000 | 10 |
| 1,500,000 and above | 12 |
The rates apply to the portion of the total value which falls within each band. Rates apply from 27 July 2020 to 31 March 2021.
Higher residential tax rates
Higher residential rates may apply when you already own one or more residential properties. Rates apply from 22 December 2020.
| Consideration (£) | Rate (%) |
|---|---|
| 0 – 180,000 | 4 |
| 180,001 – 250,000 | 7.5 |
| 250,001 – 400,000 | 9 |
| 400,001 – 750,000 | 11.5 |
| 750,001 – 1,500,000 | 14 |
| 1,500,000 and above | 16 |
The rates apply to the portion of the total value which falls within each band.
Non-residential property
| Consideration (£) | Rate (%) |
|---|---|
| 0 – 225,000 | 0 |
| 225,001 – 250,000 | 1 |
| 250,001 – 1,000,000 | 5 |
| Over 1,000,000 | 6 |
The rates apply to the portion of the total value which falls within each band.
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