Property Transaction Taxes

Residential property value (on slices of value)
UK (excl. Scotland) Stamp Duty Land Tax (SDLT) % Scotland Land and Buildings Transaction Tax (LBTT) %
Up to £125,000 0 Up to £145,000 0
£125,001 - £250,000 2 £145,001 – £250,000 2
£250,001 – £925,000 5 £250,001 – £325,000 5
£925,001 – £1,500,000 10 £325,001 – £750,000 10
Over £1,500,000 12 Over £750,000 12
Second properties over £40,000 – add 3% to SDLT/LBTT
UK properties bought by companies etc over £500,000 – 15% on total
 
Commercial property value (on slices of value)
UK (excl. Scotland): SDLT % Scotland: LBTT %
Up to £150,000 0 Up to £150,000 0
£150,001 – £250,000 2 £150,001 – £350,000 3
Over £250,0010 5 Over £350,000 4.5
 
Stamp Duty and SDRT: stocks and marketable securities 0.5%
No charge to stamp duty unless the duty exceeds £5.

 

© Copyright 8 March 2017, subject to Finance Act 2017. For information only.
Always seek professional advice before acting.