Stamp Taxes
Stamp duty is generally payable at a rate of 0.5% on transfers of shares
and securities. On the transfer of property, the stamp duty land tax is:
| 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.
** Relief available for first time buyers of residential property
