Land and buildings (on full consideration paid) |
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Rate | Residential property | Non-residential | |
Disadvantaged areas* | Other | ||
£ | £ | £ | |
Nil 1%* 3% 4% 5% 7% |
0 – 150,000* 150,001* – 250,000 250,001 – 500,000 500,001 – 1,000,000 1,000,001 – 2,000,000 Over 2,000,000 |
0 – 125,000 125,001 – 250,000 250,001 – 500,000 500,001 – 1,000,000 1,000,001 – 2,000,000 Over 2,000,000 |
0 – 150,000 150,001 – 250,000 250,001 – 500,000 Over 500,000 – – |
* The rules for disadvantaged areas are withdrawn for transactions with an effective date on or after 6 April 2013.
Shares and securities – rate 0.5%.