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Home Resource Centre Tax Tables Stamp Duty & Stamp Duty Land Tax

Tax Tables

Stamp Duty & Stamp Duty Land Tax


Rate

Rate bands for purchases in 2017/18

 

Residential

Non-Residential

0%

£0 - 125,000

£0 - 150,000

2%

£125,001 - 250,000

£150,000 - 250,000

5%

£250,001 - 925,000

£250,000 +

10%

£925,001 - 1,500,000

 

12%

Over £1,500,000

 

Stamp duty paid at the relevant rate for each band.

Additional 3% charged on purchase of additional residential property.


Leases of non-residential + Mixed use property

Rate

Net present value

0%

£0 - 150,000

1%

£150,001 - 5,000,000

2%

5,000,001 +


Annual Tax on Enveloped Dwellings (ATED)

Rate

Charges for year ending 31/3/18
£

Charges for year ending 31/3/17
£

£500,000 to £1,000,000

3,500

3,500

£1,000,001 to £2,000,000

7,050

7,000

£2,000,001 to £5,000,000

23,350

23,350

£5,000,001 to £10,000,000

54,950

54,450

£10,000,001 to £20,000,000

110,100

109,050

Over £20,000,000

220,350

218,200

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