Stamp Duties

Residential property value, UK excluding Scotland (on slices)
Rate
Up to £125,000 0%
£125,001-£250,000 2%
£250,001-£925,000 5%
£925,001-£1,500,000 10%
Over £1,500,000 12%
Note: 15% on total value of all UK properties worth over £500,000 if purchased by companies and certain other non-natural entities.
Residential property value, Scotland (on slices)
Up to £145,000 0%
£145,001-£250,000 2%
£250,001-£325,000 5%
£325,001-£750,000 10%
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 excluding Scotland (on total)
Up to £150,000 0%
£150,001-£250,000 1%
£250,001-£500,000 3%
Over £500,000 4%
Commercial property value, Scotland (on slices)
Up to £150,000 0%
£150,001-£350,000 3%
Over £350,000 4.5%
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