Property Transaction Taxes (SDLT and LBTT)

Residential property value

UK (excl. Scotland) Rate
Scotland
Rate
On slices %
On slices
%
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

Note: 15% on total value of all UK properties worth over £500,000 if purchased by companies and certain other non-natural entities.

Commercial property value

UK (excl. Scotland) Rate
Scotland
Rate
On total %
On slices
%
Up to £150,000 0 Up to £150,000 0
£150,001–£250,000 1 £150,001–£350,000 3
£250,001–£500,000 3 Over £350,000 4.5
Over £500,000 4

Stamp Duty and SDRT: Stocks and marketable securities 0.5%

No charge to stamp duty unless amount due exceeds £5.

 

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ICAEW The Chartered Institute of Taxation ACCA IPG IR