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 |
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| Over £125-000*-£250,000 |
1%** |
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| Over £250,000-£500,000 |
3% |
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| Over £500,000 |
4% |
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*£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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