Please note that the applicable rate of Stamp Duty Land Tax must be applied to the whole of the consideration paid to acquire the land / buildings.
Land transactions with an effective date on or after 25 March 2010
Transfers of land and buildings (consideration paid) in the UK
| Rate | First-time buyers* - residential land only | Residential land in disadvantaged areas | All other residential land | Non-residential land |
|---|---|---|---|---|
| Zero | £0 - £250,000 | £0 - £150,000 | £0 - £125,000 | £0 - £150,000 |
| 1% | N/A | Over £150,000 - £250,000 | Over £125,000 - £250,000 | Over £150,000 - £250,000 |
| 3% | Over £250,000 - £500,000 | Over £250,000 - £500,000 | Over £250,000 - £500,000 | Over £250,000 - £500,000 |
| 4% | Over £500,000 | Over £500,000 | Over £500,000 | Over £500,000 |
For more details please refer to HM Revenue & Customs, Stamp Taxes Rates.
* For first time buyers, the rate is zero for up to £250,000 from 25 March 2010 to 24 March 2012 inclusive.
