Stamp Taxes
The rate of stamp duty / stamp duty reserve tax on the transfer of shares and securities is unchanged at 0.5 per cent.
Stamp Duty Land Tax
Transfers of property are subject to stamp duty land tax at the following rates:
| Value up to £125,000* | Nil |
| Over £125,000* to £250,000 | 1% |
| Over £250,000 to £500,000 | 3% |
| Over £500,000 | 4% |
| * £150,000 for non-residential property and residential property in disadvantaged areas.Special rules apply for new zero-carbon homes. | |
* £150,000 for non-residential property and residential property in disadvantaged areas. Special rules apply for new zero-carbon homes.
