Stamp Duties 2014

Residential Stamp Duty Land Tax based on consideration Rate
£125,000 or less Nil
Over £125,000 up to £250,000 1%
Over £250,000 up to £500,000 3%
Over £500,000 up to £1m 4%*
Over £1m up to £2m 5%*
Over £2m 7%*
* 15% if purchased by companies and certain other non-natural entity.
Commercial Stamp Duty Land Tax based on consideration
£150,000 or less Nil
Over £150,000 up to £250,000 1%
Over £250,000 up to £500,000 3%
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