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Stamp Taxes

Stamp duty is generally payable at a rate of 0.5% on transfers of shares and securities. On the transfer of property, the stamp duty land tax is:
Value up to £125,000* nil
Over £125-000*-£250,000 1%**
Over £250,000-£500,000 3%
Over £500,000 4%
*£150,000 for non-residential property, and residential property in disadvantaged areas.
Special rules apply for new zero-carbon homes.
**Relief available for first time buyers of residential property.
 
 
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