Stamp Duty and Stamp Duty Land Tax 2016/17

Stamp Duty and Stamp Duty Land Tax

Land and buildings in England, Wales and N. Ireland

Rate♦
%		 Residential*
£		 Non-residential**
£		 Rate
%
0 0 – 125,000 0 – 150,000 0
2 125,001 – 250,000 150,001 – 250,000 2
5 250,001 – 925,000 Over 250,000 5
10 925,001 – 1,500,000 – –
12 Over 1,500,000 – –

*Payable on consideration which falls in each bracket.
**Payable on consideration which falls in each bracket from 17 March 2016.
♦Rates may be increased by 3% where further residential properties costing £40,000 or over are acquired on or after 1 April 2016.

SDLT is charged at 15% on interests in residential dwellings costing more than £500,000 purchased by certain non-natural persons.

Shares and securities – rate 0.5%.

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